Per Mr. VASA SESHAGIRI RAO

These appeals arise out of Order-in-Original and Orders-in-Appeal passed against M/s. Grobest Feeds Corporation (India) Pvt. Ltd. and M/s. Rohit Extraction (P) Ltd., (hereinafter referred to as ‘Appellants’) wherein the imported goods described as “Squid Liver Powder / Squid Meal Powder” were reclassified from CTH 2301 to CTH 2309 90 90, resulting in demand of differential customs duty, interest and imposition of penalties.

2.1 Since the facts, issues, tariff entries involved, grounds of appeal, and legal contentions are common and interlinked, all the appeals as Tabulated below are taken up together and disposed of by this common order.

2.2 The appellants imported Squid Liver Powder from suppliers in the Republic of Korea, claiming classification under CTH 2301 20, being fish/mollusc meal unfit for human consumption, and availed concessional rate of Basic Customs Duty and exemption from CVD. The consignments were cleared under RMS.

2.3 The dispute arose fro