CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH CUSTOMS APPEAL NO: 87646 OF 2025 [Arising out of Order-in-Original No: 108/2025-26/CC/NS-I/CAC/JNCH dated 1^st July 2025 passed by the Commissioner of Customs (NS-I), Nhava Sheva.]

Delta Nutritives Private Ltd B-308 & 312, Antop Hill W/H Co, BGTA Narmada Premises Co, Vidyalankar College Road Wadala (E), Mumbai - 400037 … Appellant versus Commissioner of Customs (NS-I)

Jawaharlal Nehru Customs House, Nhava Sheva Tal: Uran, Dist: Raigad - 400707 …Respondent APPEARANCE:

Shri Swaminathan, Consultant for the appellant Shri Deepak Sharma, Deputy Commissioner (AR) for the respondent CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO: 85154/2026 DATE OF HEARING: 13/01/2026 DATE OF DECISION: 27/01/2026 PER: C J MATHEW M/s Delta Nutritives P Ltd is in appeal before us challenging order¹ of Commissioner of Customs (NS-I), Nhava Sheva for having re-determined the classification of their imported products, covered by 188 bills of entry filed between 21, [order-in-original no. 108/2025-26/CC/NS-I/CAC/JNCH dated 1st July 2025] July 2022 and 21^st May 2024, with consequent rec