Fish Oil – Ethyl Ester is classifiable under CETH 1516 1000 and not under 3824 9090

M.K. Ashok Kumar Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that Enriched Omega 3 Fatty Acid (Fish Oil – Ethyl Ester) and Enriched Omega 3 Fatty Acid-Powder (Fish Oil – Ethyl Ester-Powder) are classifiable under CETH 1516 1000 and not under CETH 3824 9090 as contested by department. Facts- The Appellants are receiving purified fish oil from M/s. Arbee Biomarine Extracts Pvt. Ltd. and are engaged in further purifying and concentrating the Omega 3 content and supplying the same as Fish Oil – Ethyl Ester (EE) with variable Omega-3 content, ...