Advance authorization benefits available on import of decalcified fish scale

Nitta Gelatin India Ltd Vs Commissioner of Customs (Kerala High Court) Kerala High Court held that import of decalcified fish scale is eligible for the benefit of advance authorization scheme. Thus, benefit of advance authorization cannot be denied by the department. Facts- The assessee M/s. Nitta Gelatin India Limited used to manufacture collagen peptide from Bovine Bone protein. Later, the assessee proposed to manufacture collagen peptides from fish protein. Accordingly, fish protein obtained by decalcification of fish scales were imported from countries like China and Japan. A show cause no...