Case Law Details
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 and examination.
The appellant had declared the classification as CTH 29183090 and duty was debited by the system accordingly. During post clearance audit, it was noticed from the analytical certificate dated 26.02.2009 issued by the supplier, that the goods imported are mentioned as ‘Lyophilized Saccharomyces Boulardii’. The description was noted as ‘light brown powder with characteristic odour’ and identified as ‘ovoid yeasts to the exclusion of all other micro organism’. The report did not mention the presence of any other ingredient.
The Department was of the view that the goods are rightly classifiable as yeast under chapter 21 and not under CTH 29183090 as ‘Carboxylic acid’. Yeast, active or inactive is specifically mentioned under CTH 2102. The ‘Saccharomyces Boulardii’ being yeast falls under CTH 21021090.
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