In re AB Mauri India Private Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, pronounced Advance Ruling No. CAAR/Mum/ARC/46/2026-27 dated 16.07.2026 on an application filed by M/s. AB Mauri India Private Limited under Section 28H of the Customs Act, 1962 seeking classification of the imported product “Vistacell H.”
Material Facts
The applicant proposed to import Vistacell H, a product derived from non-genetically modified Saccharomyces cerevisiae (yeast cream) collected from fermentation tanks of sugarcane bioethanol plants. The manufacturing process involved washing and centrifugation of yeast cream, hydrolysis using a processing aid, spray-drying, sieving, quality testing, packaging and storage. The applicant stated that hydrolysis breaks down the yeast cell wall and enhances the availability of amino acids, peptides, nucleotides, beta-glucans and mannans.
The product comprised predominantly protein (amino acids) and was marketed as a feed additive used in animal feed for poultry, swine, horses and aquatic species. According to the applicant, it performed nutritional, prebiotic and postbiotic functions by supplying digestible peptides and amino acids, stimulating gut health and supporting immunity.
Procedural Background
The application was received by CAAR, Mumbai on 18.02.2026. The applicant sought an advance ruling on the tariff classification of Vistacell H under the First Schedule to the Customs Tariff Act, 1975.
Key Legal Issue
The Authority considered:
