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Case Law Details

Case Name : Avanti Feeds Limited Vs Commissioner of Customs (CESTAT Chennai)
Appeal Number : Customs Appeal No. 41945 of 2013
Date of Judgement/Order : 22/06/2023
Related Assessment Year :
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Avanti Feeds Limited Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that ‘Squid Liver Powder’ being a high-quality feed ingredient for aqua feed and all type diet for animals, the product which is not for exclusive use for fish, prawn etc. has been correctly classified under CTH 23099090.

Facts- The issue involved is one related to the classification of ‘Squid Liver Powder’. Squid Liver Powder is a raw material used in the manufacture of shrimp feed formulation and is derived from internal organs of squid. The supplier in their website have stated that the product is made from fresh by-product of squid and consists of squid liver paste 50% and the well-fine soyabean meal 50%. While the appellants claim the classification of the goods under Customs Tariff Heading (CTH) 2301 2011, the same was reclassified by the department under CTH 2309 9090 and duties were demanded accordingly.

Commissioner (A) confirmed the orders of the lower authorities. Being aggrieved, the present appeal is filed.

Conclusion- We find that CTH 230120 preferred by the appellants covers ‘flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates’. The heading does not cover products containing ingredients of plant origin. Since ‘squid liver powder’ contains a mix of ingredients both of molluscs and plant origin, from a plain reading of the heading, squid liver powder does not fall under the heading.

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