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CESTAT dismissed the appeal concerning classification of ...


Squid Liver Powder Classified Under CTH 2309 9090 as Animal Feed Preparation, Not Fish Waste Under CTH 2301 2011

March 12, 2025

Case Laws     Customs     AT

CESTAT dismissed the appeal concerning classification of imported Squid Liver Powder, upholding its classification under CTH 2309 9090 rather than CTH 2301 2011. The Tribunal rejected appellant's request to keep proceedings pending, citing the Supreme Court's ruling in Union Territory of Ladakh that courts must decide matters based on existing law. Following precedent established in Avanti Feeds Limited, CESTAT confirmed the product's classification under CTH 2309 9090. The Tribunal determined that Rule 3(b) regarding essential character was unnecessary as classification under CTH 2309 was clearly established by Customs Tariff and HSN. The appeal was dismissed as lacking merit.

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