TaxTMI 
TaxTMI 
2024 (3) TMI 869
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.... investigation, it is found that about 57 shipments valued at approximately Rs. 27 Crores have been imported from diverse suppliers from countries like Japan, China etc. stretched over a period of nearly five years where the suppliers described the imported goods as fish protein. Accordingly, show-cause notice was issued to the appellant for mis-declaring the goods. Based on the test reports, various documents found during investigation and based on various statements, the Commissioner in the impugned order classified the products under chapter heading 0511 9190 and demanded the differential duty. Since most of them were cleared under Advance Authorisation Scheme declaring them as 'fish protein', the benefit of Notification No. 96/2009 dated 11.09.2009 was denied. On account of suppression of the correct description of the goods and for mis-declaring the same, the goods were confiscated and allowed to be redeemed on payment of redemption fine. Penalties were imposed under Section 112(a), 114A and 114AA of the Customs act 1962. 2. The Learned Sr. counsel on behalf of the appellant placed on record technical literature, various test reports, documents and the statements to submit ....
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....ng an added value to these wastes. The collagen isolated from fish is easier to digest and absorb than that of terrestrial origin, due to the different hydroxyproline contents and a lower denaturation temperature. However, the information reported on the characteristics and methods of extracting collagen is still not enough. Tilapia (Oreochromis aureus) is one of the main groups of fish grown and sold as whole frozen fish and frozen and fresh fillet. Tilapia skin is a byproduct that contains about 27.8% collagen ad can be used for the extraction of collagen increasing the economic value of these industries. It has been reported that collagen is composed of glycine (33%), proline (12%), alanine (11%), and hydroxyproline (10%) but is deficient in essential amino acids such as lysine and tryptophan. The methodology for the extraction of collagen includes steps such as pretreatment of the raw material and isolation of collagen. The fish products as collagen sources need a previous cleaning and size reduction, in order to facilitate the elimination of impurities and ensure the maximum collagen extraction. In addition, it is important to classify the waste generated by industria....
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.....5 containing 1.0M NaCL, 0.05 M Tris HCL, 20.0 mM EDTA for a period of 48h with 0.5M EDTA solution at pH 7.4. The demineralized fish scale was washed thrice with distilled water and used further. Demineralized fish scale was analyzed by thermogravimetry (TGA) to confirm the complete dissolution of calcium phosphate." D) It is further claimed that prior to June 2010, they produced peptide from Bovine Bone Protein and later proposed to manufacture Peptide using an alternate starting material, namely Fish Protein. Before a new line of activity is commenced, external expert opinion is obtained about compliance with various laws including import/custom laws. Accordingly, the Appellant vide letter dated 31.05.2010 together with a technical write-up of the proposed imported product, sought the opinion of Foreign Trade consultants, namely Trade Track, Cochin. In that letter dated 31.5.2010, Appellant inter alia, queried the expert about applicability of Heading 05.04 or Heading 35.04 of Customs Tariff Act, 1975 to the imported goods. The said Consultants opined that imported Protein made from Fish Scale would fall under Tariff Item 3504 0099. In April 2016, supplier PT Fortune Sta....
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....otein. It is claimed that there is not even a suggestion in the SCN, let down any evidence or averment, that this description as fish protein by these suppliers is at the prompting of the appellant. This also establishes that goods in question are commercially bought and sold internationally as fish protein only. Since imported goods in question are essentially protein, and the source of the protein is fish, Appellant imported the goods, under the nomenclature Fish Protein. The terms like milk protein, soya protein etc. indicate the source of the protein. Similarly, Fish Protein indicates that the source of the protein is fish. If the imported product is to be described by the process employed by overseas supplier to obtain it, it could be equally described as decalcified fish scale or more accurately, demineralized fish scale. It is therefore obvious that the expressions "fish protein" and "decalcified fish scale" are synonyms terms and are not mutually exclusive or contradictory terms. A consignment of fish protein was imported by Appellant vide Bill of Entry No. 7867111 dated 06.09.2012 of China Origin where it was classified under Tariff Item 3504 0090. Along with the Bill of E....
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.... AoAC Official Methods (2012) 950.46 g/100g 16.07 2. Ash AoAC Official Methods (2012) 938.08 g/100g 0.13 3. Fat AoAC Official Methods (2012) 991.36 g/100g 4.59 4. Protein TNx5.86) AoAC Official Methods (2012) 2001.11 g/100g 77.40 5. Carbohydrate Manometric Techniques, Page 239 g/100g 2.90 6. Calcium AOAC 2012 ppm 602.7 7. Potassium AOAC 2012 ppm 28.82 Sl. No. Test Test Method Unit Results obtained *Amino acid 1. Aspartic acid J. Chromatography 204:143-148 g/100g 6.89 2. Threonine J. Chromatography 204:143-148 g/100g 2.75 3. Serine J. Chromatography 204:143-148 g/100g 3.46 4. Glutamic acid J. Chromatography 204:143-148 g/100g 10.82 5. Proline J. Chromatography 204:143-148 g/100g 11.99 6. Glycine J. Chromatography 204:143-148 g/100g 24.19 7. Alanine J. Chromatography 204:143-148 g/100g 10.17 8. Cysteine J. Chromatography 204:143-148 g/100g 0.00 9. Valine J. Chromatography 204:143-148 g/100g ....
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....hich is conveniently glossed over by the Department. I) It is further submitted that in all the letters dated 3.5.2016, 12.5.2016 and 12.5.2016 the department queried the testing agencies as to whether the samples are processed fish scale or not. Accordingly, CIFT vide letter dated 20.5.2016 vide letter dated 8.6.2016 reported that samples are processed fish scale duly demineralized. Similarly, letter dated 20.5.2016 of CMFRI stated the three samples are processed Fish Scale. Letter dated 09.08.2016 of CIFT in specific reply to letter dated 14.7.2016 to Superintendent of Group VII replied that samples are demineralized fish scale. To the departments query vide letter dated 7.10.2016 where SIIB had specifically asked for a generalized write-up, post their test report, CIFT vide letter dated 14.10.2016 reported as under: J) Thus, prompted by the above-referred repeated letters of the Department, as to whether the imported goods are processed Fish Scale, CIFT/CMFRI, inter alia, indicated that the tested samples are processed fish scales obtained by demineralization. These letters/tests reports have to be understood in their context and nowhere directly or indirectly,....
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....e-oiled vegetable sources. A plain reading of explanatory notes makes it clear that the said heading expressly covers Keratin found in hair, nails, feathers, horns, claws of animals. Accordingly, heading 3504 covers both plant and animal-based proteins. Therefore, it is claimed that the Ld. Commissioners observation that in view of the presence of impurities, the goods cannot be classified under Heading 3504 is factually incorrect. It is practically impossible to obtain 100% pure protein. All test reports without any exception confirms that the product in question has high amount of protein (almost 95%) balance being moisture and traces of impurities in the form ash (inorganic). Accordingly, the classification under Heading 35.04 cannot be rejected on account of existence of traces of impurities, particularly in the absence of any section note or chapter note stipulating purity criteria in this Heading 35.04. Further, Ld. Commissioner also observed that that for getting protein, there has to be some process like extraction and purification. According to impugned order, the unwanted material (namely calcium and other minerals) alone are being separated by overseas supplier and no ex....
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....erved fish scales can fall under Heading 05.11. If any process other than preservation are undertaken, that would take the product out of the Heading 0511. The fish scales in question are imported by the Appellant after they have been reacted/treated with dilute sulphuric acid and thus are post demineralization/ decalcification and can no longer be regarded as fresh or simply preserved. Expert opinion of Dr. M.D. Nair Ph. D DNAE has expressly confirmed that irreversible chemical process has taken on the imported goods by demineralization, hence, it cannot be described as simple preservation. Also, between Heading 05.11 and Heading 35.04, Heading 05.11 is a residuary heading and therefore not to be preferred. L) Imports of Fish Protein other than under Advance Authorizations were always cleared by Appellant on payment of duty under Tariff Item 35040090. Also, in instances where final product was not exported though imports were against advance authorizations, Appellant have paid Suo-moto from time-to-time duty otherwise applicable under Tariff Item 35040090. Customs duty under Tariff Item 05119190 was always lower than the Customs Duty under Tariff Item 35040090. Hence, in ....
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....:- xxx (iii) that the materials imported correspond to the description and other specifications where applicable mentioned in the authorization and the value and quantity thereof are within the limits specified in the said notification...." There is no dispute that value and quantity of goods imported by the Appellant are within the limits stipulated in the Advance Authorization and all other requirement of notification 96/2009 has been fulfilled by appellant. A bare perusal of the Notification reveals that it exempts all goods, irrespective of the classification. As already stated supra, the imported goods are indeed Fish Protein, even while they can be simultaneously described as decalcified fish scale and hence, Condition (iii) of Notification is fulfilled and therefore duty demand is not maintainable. All applications of Advance Authorization License has been accompanied by technical write up about the process undertaken abroad before goods are imported as also the process to be undertaken in India after imports Advance authorization has been issued accordingly. Whether the goods are Decalcified Fish Scale or Fish Protein as claimed by Customs or Appe....
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....r animal product which may be specified by the Central Government by notification in the Official Gazette. Vide Notification S.O. 2666 (E), dated 16.10.2014, issued by the Department of Animal Husbandry, Dairying and Fisheries in the Ministry of Agriculture, the Government notified a number of livestock products which require a Sanitary Permit for import. Amongst the various livestock products so notified, the show cause notice and O-I-O refers to and rely upon only SI. No (xiv) of the said Notification as applicable to the present case. The said serial number is extracted below: "(xiv) Animal feed and fish feed containing milk and milk products of bovine, ovine, caprine, meat and meat products, tissues, organs of poultry, pig, sheep, goat, fish and fish products; This entry refers to animal and fish feed containing fish and fish products. This entry does not apply to fish product itself is imported. The above is further fortified by the subsequent amendment. Notification S.O. 3112 (E) dated 30.09.2016 amended Notification S.O 2666 I dated 16.10.2014. By the said amended notification dated 30.9.2016, scope of entry No. (vii) of Notification dated 16.10.20....
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.... Jr. Director General of Foreign Trade Tele: 011-2306 1050 E-mail: [email protected] (Issued from File No. 01/94/180/AA-Restricted items/AM 09/PC-4 The above is also evident from a bare comparison of para 4.1.13 of Foreign Trade Policy 2009-2004, as it stood prior to 4.6.2012 and corresponding para as it stood after that date. Said para 4.1.13 as it stood prior to 5.6.2012 read as: Prohibited Items 4.1.13 Prohibited items of imports mentioned in ITC(HS) shall not be imported Advance Authorization / DFIA. Para 4.1.13 as it stood from 5.6.2012 reads thus 13. Importability/Exportability of items that are Prohibited/Restricted/STE (a) No export or import of an item shall be allowed under Advance Authorization/DFIA if the item is prohibited for exports or imports respectively. (d) Import of restricted items shall be allowed under Advance Authorization/DFIA. Pursuant to the objection of Department, the Appellant applied for Sanitary Import Permit which was granted without any doubt or objection vide permit dated 4.8.2016 and 7.12.2016 and permit dated 26.7.2018. This establishes that, even in the past....
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....of Ld. Commissioner is contrary to law declared by Larger Bench in the above case. Hence, the fine of Rs. 10 Lakhs imposed on goods assessed provisionally under Section 18 is invalid. P) As per the Impugned Order, in the present case all the ingredients mentioned in Section 28(4) of the Customs Act, 1962 are attracted and invokable in the present case. The order alleges collusion as well as willful mis-statement as well as suppression of facts simultaneously at the same time, which is incorrect and baseless hence, the impugned order is liable to be set aside. Apart from bare allegations, there is absolutely nothing on record to establish that the Appellant has colluded or resorted to any willful misstatement or resorted to suppression of facts, as full and complete facts were already in the knowledge of the Department. It is undisputed that the Department had drawn samples from bill of entry No. 7867111 dated 6.9.2012 and got it tested from CIFT and CIFT vide report dated 20.9.2012 confirmed goods as fish protein. Thereafter, the goods assessed under Heading 35.04 and released for home consumption. Letter dated 14.7.2016 of Superintendent of Group VII of CIFT confirms that....
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....etails of importer, IEC, exporter, Country of origin, Rotation number, line number, nature of the goods imported, quantity, etc. which have to be correctly declared by the importer. The officer cannot change the declaration by the importer but he may find that the declaration was wrong (say, 1000 pieces were imported and not 800 as declared) and reassess duty accordingly and also take action for mis-declaration. The Bill of Entry also contains certain information such as Customs tariff heading and exemption notifications, which reflect the importer's self-assessment which, unlike declarations, can be changed by the officer. Wrong self-assessment is not the same as wrong declarations. Under Section 111(m), goods which do not correspond to the entry made under section 46 are liable for confiscation and not goods which are wrongly self-assessed to duty although self-assessment under section 17 is also done through the process of filing the Bill of Entry. Any column in the Bill of Entry which can be modified by the officer through re-assessment under section 17 is self-assessment by the importer. Whatever cannot be modified by the officer is a declaration by the importer under Sect....
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....sailed in an appeal before the Commissioner (Appeals) or reviewed through an SCN under section 28. Therefore, any wrong classification or claim of an ineligible notification or wrong self-assessment of duty by an importer will not amount to mis-statement or suppression." Thus, the extended period of limitation is not invokable in the present case. Section 28(4) of the Customs Act, 1962 was amended and the normal period of limitation was enhanced to a period of 2 years from erstwhile 1 year on 14.05.2016. It is a settled position of law that once the demand is barred by limitation, it cannot be subsequently revived by amendment as observed by the Tribunal in the case of Aveco Technologies Private Limited vs. CC Hyderabad: 2018 (362) ELT 624 (Tr. - Hyderabad) and maintained by the Hon'ble Supreme Court in 2018 (362) ELT A164 (S.C) which reads as under: "15. We also find that a part of the demand raised in the Notice is barred by limitation. The Commissioner has held in the order that the larger period of limitation available under the proviso to Section 28 is not invocable in the present case as there was no deliberate suppression or misstatement. He has therefore confine....
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....l correspondence between the official of the Company and the Indonesian supplier, there is nothing in the email correspondence which even remotely establishes any lack of bona fide on the part of Appellant. The Appellant was in communication with a new supplier from a new country in Indonesia. Initially the foreign supplier proposed to sell dried/raw fish scales. However, because of commercial needs, the Appellant emphasized on supply of processed (demineralized / decalcified) fish scale. Hence, to avoid confusion and mix up, Appellant particularized goods needed by them namely as decalcified fish scale, as opposed merely dried fish scale. Indian Customs Tariff was aligned with HS Code only upto six-digit level. India has implemented 8 digit the sub-classification Indonesia does not have 8-digit tariff. Thus, there is non-alignment of CTH at 8-digit level, between Indonesia Customs Tariff and Indian Customs Tariff. Tariff Item 35040099 figured in Indian Customs Tariff, Indonesia had only sub-headings Tariff 35040000. Communications exchanged highlighted these aspects. Request to the supplier to stick to the description of fish protein in invoice, packing list etc. is necessary. In ....
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....ximately 55% of the raw material used and the remaining comprises moisture, ash, insoluble proteins, sulphate ions, foreign matter including impurities as averred by the Assistant General Manager of the appellant. The physical properties of 'collagen peptide' are totally different from 'demineralised fish scales'. iii) In The form in which they imported the impugned goods cannot be regarded as 'other protein substances and their derivatives', in particular, protein isolates, which are extracted from vegetable or animal sources. Demineralised fish scales a source of protein and are not protein substances by themselves. They cannot be directly used but had to be hydrolysed before they become a protein substance. Hence, in terms of chapter notes, and tariff descriptions and explanatory notes, impugned goods do not merit classification under heading 3504 as claimed by the appellant. The products covered under heading 3504 are final products and they are extracted or derived from a protein source. Impugned goods do not satisfy this criterion. The analogy of keratins is not relevant; further, classification of any product should be done in terms of the general interpretative rul....
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....n all the documents submitted with the bill of entry such as invoice, purchase order, FTA certificate, health certificate, the description shown was decalcified fish scale for collagen (fish protein). No nowhere it is stated that impugned goods were fish protein, even then the appellant described the goods to be fish protein in the bills of entry to match the description and the advance authorisation issued by the JDGFT, Kakkand and to claim classification under heading 3504 for customs purposes. ix) The goods imported clearly were demineralised/decalcified fish scales and they are sources of protein called collagen and are not usable as protein as such. They had to be necessarily processed further to extract protein that is collagen peptide. In form and smell they were nothing but for scales. Hence the correct classification of the impugned goods is under chapter heading 05119190 and not under 35040099. x) Based on the General Rules of Interpretation and Explanatory notes the goods are rightly classifiable only under chapter heading 0511 because the goods are in the form of fish scales and by no stretch of imagination they can be regarded as protein substances. R....
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....edure laid down in the schedule annexed thereto. Further vide notification S.O. 2666 (E) dated 16/10/2014 livestock has been defined to include fish products. The appellant did not obtain such sanitary permits for their import of impugned goods. The appellant was fully aware that the goods imported by them were not fish protein. They advised their suppliers not to indicate in their documents the HS code of the product but in the bills of entry the description of the goods to be fish protein and its classification to be under heading 3504 for customs purposes and for availing the benefit of advance authorisation scheme. There was a deliberate default on the part of the appellant with the deliberate intention to avail the benefit of the benefit of the above scheme. 4. Heard both sides and perused the records. The issues to be decided are: (i) Whether the imported item is fish protein as declared by the appellant or is it processed/demineralised fish scales at as per the test reports. (ii) Whether the product is to be classified under chapter heading 0511 9190 based on the description is demineralised fish scales allowed to be classified under chapter heading 3....
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....nd the test reports do admit that the item imported is a rich source of protein. It is also admitted that after certain processes the protein is extracted and then exported. Therefore, the question arises whether the item is classifiable as demineralised fish scale under chapter heading 0511 or as protein under CTH 3504. 7. Now let's examine the two contesting headings along with the relevant General notes, Chapter notes and the Explanatory notes along with the Rule of Interpretation of Customs Tariff. The Rules of Interpretation for classification in a nutshell are as follows: "Rule 1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions: xxx Rule 3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific descripti....
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....s and their Derivatives, not Elsewhere Specified or Included; Hide Powder, Whether or not Chromed 3504 00 - Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed: 3504 00 10 --- --- Peptones - Other : kg. 30% - 3504 00 91 --- Isolated soya protein kg. 30% - 3504 00 99 --- Other kg. 30% - 35.04 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. This heading covers: (A) Peptones and their derivatives. (B) Other protein substances and their derivatives, not covered by a more specific heading in the Nomenclature, including in particular: (C) Hide powder, whether or not chromed. From the above Chapter notes and the HSN explanatory notes it is very clear that fish nails and fish waste are being classified under chapter 5 while Chapter 35 in fact is the classification for peptones and their derivatives which is the fina....
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....s in a scientific or technical sense. Further, there is no mention of any specifications in respect of either of the entries. Hence, we are unable to accept the argument that since 'soft serve' is distinct from "ice-cream" due to a difference in its milk fat content, the same must be construed in the scientific sense for the purpose of classification. The statutory context of these entries is clear and does not demand a scientific interpretation of any of the headings. Therefore, in the absence of any statutory definition or technical description, we see no reason to deviate from the application of the common parlance principle in construing whether the term "ice-cream" under Heading 21.05 is broad enough to include 'soft serve' within its import. On the basis of the authorities cited on behalf of the assessee, it cannot be said that "ice-cream" ought to contain more than 10% milk fat content and must be served only frozen and hard. Besides, even if we were to assume for the sake of argument that there is one standard scientific definition of "ice-cream" that distinguishes it from other products like 'soft serve', we do not see why such a definition must be resorted to in ....
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....t, being satisfied that it is necessary in the public interest so to do, hereby exempts materials imported into India against an Advance Authorisation issued in terms of paragraph 4.1.3 of the Foreign Trade Policy (hereinafter referred to as the said authorisation) from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty, safeguard duty and anti-dumping duty leviable thereon, respectively, under Sections 3, 8B and 9A of the said Customs Tariff Act, subject to the following conditions, namely :- (i) that the said authorisation is produced before the proper officer of customs at the time of clearance for debit; (ii) that the said authorisation bears,- (a) the name and address of the importer and the supporting manufacturer in cases where the authorisation has been issued to a merchant exporter; and (b) the shipping bill number(s) and date(s) and description, quantity and value of exports of the resultant product in cases where import takes place after fulfilment of export obligation; or (c) the description and other....
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....terials used in the manufacture of resultant product) or sub-rule (2) of rule 19 of the Central Excise Rules, 2002 or CENVAT credit under CENVAT Credit Rules, 2004 has not been availed and the importer furnishes proof to this effect to the satisfaction of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs as the case may be, then the imported materials may be cleared without furnishing a bond specified in condition (v); Provided that the Commissioner of Customs may within the jurisdiction, by special order, or by a Public Notice, and subject to such conditions as may be specified by him, permits import and export from any other seaport/airport/inland container depot or through any land customs station; (viii) that the export obligation as specified in the said authorization (both in value and quantity terms) is discharged within the period specified in the said authorization or within such extended period as may be granted by the Regional Authority by exporting resultant products, manufactured in India which are specified in the said authorization and in respect of which facility under rule 18 (rebate of duty paid on materials used in the ....
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.... Provided that at the time of re-export the materials are identified to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, as the materials which were imported. 3. Notwithstanding anything contained in this notification, the actual user condition specified in condition numbers (viii) and (x) shall not be applicable in respect of authorisation issued for import of raw sugar for imports made from the 17th February, 2009 till 30th September, 2009 and the export obligation may also be fulfilled by procuring white sugar from any other factory with effect from the 17th February, 2009. Explanation, - For the purposes of this notification- (i) "Dutiable goods" means excisable goods which are not exempt from central excise duty and which are not chargeable to 'nil' rate of central excise duty; (ii) "Foreign Trade Policy" means the Foreign Trade Policy 2009-2014, published by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2009-2014, dated the 27th August 2009 as amended from time to time; (iii) "Licensing Authority or Regional Authority" mean....
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....alysis done on the samples supplied and that the result of the analysis was that the product is animal protein. On perusal of the literature about high-performance liquid chromatographic analysis I find that it is an analytical tool to identify, quantify or purify the individual components of the sample. In other words, high-performance liquid chromatographic analysis is an analytical tool to identify the constituent components of a forgiven material. Thus, I find that the above result was regarding the constituent component of the samples supplied and not about the sample as such. The analytical test conducted department also found that the samples contain high protein content along components such as ash, fat, potassium, calcium etc.....................Moreover no observation and no conclusion was made out in the said reports regarding the physical appearance as well as presence of constituent companies in the sample supply which is essential for arriving at the correct classification of the imported goods....." 13. From the above observations of the Commissioner, it is very clear that the imported goods were tested and certified that it was a fish protein and based on this te....
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....s of test report by the Customs Laboratory, Customs House, Chennai, one cannot allege that there is suppression of facts. In any case, the test reports of EPTRI and NMDC cannot be made applicable to the earlier consignments. The case laws relied on by the learned Advocate are very relevant. In view of the observations stated above, we set aside both Orders-in-Original No. 13/04 dated 29-2-2004 passed by the Commissioner of Customs, Hyderabad and 3106/2004 dated 23-9-2004 passed by the Commissioner of Customs, Chennai. Hence the appeals, in Sl. Nos. 4 to 9 (total 06 appeals) mentioned at the above tabular column, are allowed". 14. This decision of the Tribunal was upheld by the Supreme Court in the case of in the case of Commissioner of Customs Versus Magus Metals P. Ltd. decided on 25-10-2017 as reported 2017 (355) E.L.T. 323 (S.C.) wherein the Supreme Court of India held that "6. Insofar as the order of the learned Tribunal holding the show cause notice dated 18-3-2003 to be time barred in the six appeals referred to above, we do not find any error in the order of the Tribunal and its conclusions in arriving at the said conclusion. The 'normal' period of limitation for....
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....rotein. It is also a fact that during this period the items were restricted and import of these items required a sanitary permit which was not obtained at the time of import. The discussions with the suppliers by the appellant as seen from their mails and statements it is clearly established, they were very well aware that the goods are to be classified under 0511 and it was a restricted item. Therefore, the advance authorisation license obtained by them for fish protein is a misdeclaration and therefore the imports made by the appellants are not in accordance with the provisions of the Foreign Trade Policy. The import of these products shall be allowed only against a sanitary import permit to be issued by this department as per the procedure laid down in the first schedule annexed to this Notification. For the reasons discussed above the benefit of Advance authorisation is to be denied only prospectively for the consignments where samples were drawn and thereafter. Accordingly, the demand is upheld for 6 bills of entry from Sl.no 43 to 48. The other 9 bills of entry which are provisionally assessed are to be reassessed by reclassifying the same under Chapter Heading 0511. 17. S....
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....ंटन आईलंड, गतà¥à¤¸à¥à¤¯à¤ªà¥à¤°à¥€ पी.ओ., कोचिन, 682029, केरल, à¤à¤¾à¤°à¤¤ CIFT Junction, Willingdon Island, Matsyapuri P.O., Cochin, - 682 029, Kerala, India. (ISO/IEC 17025: 2005 Accredited & ISO 9001 : 2008 Certified) No.F.3-41/B&N/2016 To Ms. B. Uma Devi Assistant Commissioner of Customs (SIB). Commissioner of Customs Custom House, Willingdon Island Cochin-682009. Date: 14.10.2016 will refer to pp 139 +16 Madam, Sub: Report of samples submitted to CIFT from Commissioner of Customs - reg. The samples submitted to CIFT, Cochin have been tested in our laboratories and the details of the report are furnished below. The samples tested were proved to be demineralised fish scales. Proximate composition revealed that the samples had very low level of ash and fat with a protein content of more than 80%. The fish scales appear to be like scales on physical appearance. Demineralization has been done to fish scales, which was again confirmed by the mineral a....
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....samples had very low level of als mid fat with a protein content of more than 80%. The fish scales appear to be like scales on physical appearance. Demineralization has been done to fish scales, which was again -confirmed by the mineral analysis conducted in the laboratory. The samples can be confirmed as demineralised fish scales which was proved by chemical analyses and also by physical appearance of the samples. Yours faithfully, Susculliathen. Dr. Suscela Mathew Head Biochemistry & Nutrition Division d.gg/DeSUSEELA MATHEW पà¥à¤°à¤§à¤¾à¤¨ वैजà¥à¤žà¤¾à¤¨à¤¿à¤• Principal Scientist + जैव रसायन व पोषण पà¥à¤°à¤à¤¾à¤— Biochemistry & Nutrition Division केनà¥à¤¦à¥à¤°à¥€à¤¯ मातियकी पà¥à¤°à¥€à¤¯à¥‹à¤— Central Jastitate of Pihnutogy 29 Document 4 +15 Telephone: 0484-2412300 Fax: 0991-484-2668212 ICAR 479731-34 केनà¥à¤¦à¥à¤°à¥€à¤¯ म....
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....lular Matix of living cells. After the hydrolysis the product losses its gelling ability and makes it soluble in cold water. Fish Protein (HS Code 35040099) is manufactured from fish scale by acidulation of fish scales to remove minerals. The fish scale is constituted of protein, calcium, phosphorous and moisture. The fish scale is treated with dilute Hydrochloric Acid and in the process minerals like calcium and phosphorous gets dissolved into acid to form a complex called Mono Calcium Phosphate (MCP) and the balance remains in the solid form is the protein part of the scale. This protein is recovered and washed with water to remove the remaining acid and MCP content. The resultant protein substance is dried to reduce moisture content. This protein is called Fish Protein. For Nitta Gelatin India Limited B.Shaji Mohan Executive Director (Corporate) Document 6 31 Fish Protein (Decalcified fish scale) manufacturing Process. Dilute Hydrochloric Acid (2-3% Concentration) Fish Scale (Protein 30-40%, Moisture 10-15%, Minerals 40-60%) Treat with Hydro Chloric Acid solution for 3-4 Hrs Demineralised Fish sca....