Dr. A.K. Jayasankaran Nambiar, J.
As both these Customs Appeals arise from the same final order
dated 12.03.2024 of the Customs, Excise & Service Tax Appellate
Tribunal, Bangalore in Customs Appeal No.20559 of 2018, they are
taken up together for consideration and disposed by this common
judgment.
2. Customs Appeal No.2 of 2025 is preferred by the assessee
whereas Customs Appeal No.5 of 2024 is preferred by the Revenue.
The brief facts necessary for disposal of these appeals are as follows:
The assessee M/s.Nitta Gelatin India Limited used to
manufacture collagen peptide from Bovine Bone protein. Later, the
assessee proposed to manufacture collagen peptides from fish protein.