https://www.taxtmi.com/caselaws?id=349764 Classification of imported yeast cell wall depended on whether the goods were autolysed yeast or merely the structural outer covering of the yeast cell. The material showed that autolysis affects the inner cellular constituents, while the cell wall itself does not undergo self-digestion; no contrary evidence established that the imported product was autolysed. It was therefore classifiable under Heading 2102 rather than Heading 2106, and exemption under Notification No. 3/2006-Cus. was available. The impugned appellate order was set aside and the original classification in favour of the importer was restored. en-us Mon, 09 Oct 2017 00:00:00 +0530 Fri, 27 Apr 2018 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349764 Classification of imported yeast cell wall depended on whether the goods were autolysed yeast or merely the structural outer covering of the yeast cell. The material showed that autolysis affects the inner cellular constituents, while the cell wall itself does not undergo self-digestion; no contrary evidence established that the imported product was autolysed. It was therefore classifiable under Heading 2102 rather than Heading 2106, and exemption under Notification No. 3/2006-Cus. was available. The impugned appellate order was set aside and the original classification in favour of the importer was restored. Case-Laws Customs Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349764