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The CESTAT upheld the classification of squid liver powder under Customs Tariff Heading 2309 9090, rejecting the appellant's contention for classification under 2301 2011. The tribunal found that reliance solely on the Chemical Examiner's report, which was not shared with the appellant, and extraneous grounds not raised in original proceedings was improper. The appellant's own supplier documentation and previous classification under 2309 9090 supported the final decision, and no prejudice was demonstrated. The appellant's inconsistent stance and fresh pleas introduced during the hearing, including the claim that the product is an attractant, were deemed inadmissible and without merit. Consequently, the appeal was dismissed with no substantive change to the classification order.
The CESTAT upheld the classification of squid liver powder under Customs Tariff Heading 2309 9090, rejecting the appellant's contention for classification under 2301 2011. The tribunal found that reliance solely on the Chemical Examiner's report, which was not shared with the appellant, and extraneous grounds not raised in original proceedings was improper. The appellant's own supplier documentation and previous classification under 2309 9090 supported the final decision, and no prejudice was demonstrated. The appellant's inconsistent stance and fresh pleas introduced during the hearing, including the claim that the product is an attractant, were deemed inadmissible and without merit. Consequently, the appeal was dismissed with no substantive change to the classification order.
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TaxTMI 
TaxTMI 
of 4920 
