https://www.taxtmi.com/caselaws?id=773742 The Kerala HC allowed the appeal regarding classification of imported fish protein/decalcified fish scales under advance authorization. The assessee imported identical goods for years, initially described as "fish protein" (2012-2016) then as "decalcified fish scale" (9 Bills of Entry). Revenue sought differential duty for the latter transactions despite no dispute that the actual product remained unchanged. The court held that DGFT authorities found no breach of advance authorization conditions, and the object of the scheme is ensuring imported inputs are used for exported final products. Since the same product was imported throughout and licensing authority raised no objection, the Department could not deny nil duty rate benefits under the notification. The differential description alone did not justify demanding additional duty for identical goods imported under valid advance authorization. en-us Thu, 26 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773742 The Kerala HC allowed the appeal regarding classification of imported fish protein/decalcified fish scales under advance authorization. The assessee imported identical goods for years, initially described as "fish protein" (2012-2016) then as "decalcified fish scale" (9 Bills of Entry). Revenue sought differential duty for the latter transactions despite no dispute that the actual product remained unchanged. The court held that DGFT authorities found no breach of advance authorization conditions, and the object of the scheme is ensuring imported inputs are used for exported final products. Since the same product was imported throughout and licensing authority raised no objection, the Department could not deny nil duty rate benefits under the notification. The differential description alone did not justify demanding additional duty for identical goods imported under valid advance authorization. Case-Laws Customs Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773742