Probiotic cultures cannot be classified under chapter 21 of Customs Tariff Act, 1975

Danisco (India) Pvt Ltd Vs Commissioner of Customs (Import) (CESTAT Mumbai) CESTAT Mumbai held that no amount of argument or depth of research can move ‘probiotics’ or, for that matter, ‘cultures of micro-organisms (excluding yeast)’ to chapter 21 of First Schedule to Customs Tariff Act, 1975 as proposed by the show cause notices. Facts- The appellant claims that they had been importing ‘probotic culture’, which are freeze-tried cultures of bacterial strain having probiotic properties, since 2015 by declaring the same classification and availing the benefit of the said notification...