https://www.taxtmi.com/caselaws?id=239577 The Tribunal determined that the imported goods declared as "saccharomyces Boulardii" were correctly classified as "yeast" under Heading 2102, not as a "medicament" under Heading 3003. The appellant's claim lacked evidence that the goods were "put up as a medicament" at the time of importation, as required by Note 1 (f) to Chapter 21. The test report provided by the foreign manufacturer was deemed inconclusive. The Tribunal directed the appellant to make a predeposit of Rs.10,00,000 within a specified period under Section 129E of the Customs Act to potentially waive and stay the balance duty amount. en-us Thu, 06 Dec 2012 00:00:00 +0530 Sat, 16 Nov 2013 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239577 The Tribunal determined that the imported goods declared as "saccharomyces Boulardii" were correctly classified as "yeast" under Heading 2102, not as a "medicament" under Heading 3003. The appellant's claim lacked evidence that the goods were "put up as a medicament" at the time of importation, as required by Note 1 (f) to Chapter 21. The test report provided by the foreign manufacturer was deemed inconclusive. The Tribunal directed the appellant to make a predeposit of Rs.10,00,000 within a specified period under Section 129E of the Customs Act to potentially waive and stay the balance duty amount. Case-Laws Customs Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239577