Saccharomyces Boulardii being yeast is classifiable under chapter 21

Dr. Reddy’s Laboratories Ltd. Vs Commissioner of Customs (AIR) (CESTAT Chennai)

CESTAT Chennai held that ‘Saccharomyces Boulardii’ being yeast is classifiable under chapter 21 and not under CTH 29183090 as ‘Carboxylic acid’.

Facts- The appellant imported a consignment of 270 Kg ‘Saccharomyces Boulardii’ in bulk, valued at Euro 80190 (CIF) vide Bill of Entry dated 21.03.2009 under DEPB Scheme. The Bill of Entry was facilitated through RMS without assessment an

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