https://www.taxtmi.com/caselaws?id=435516 Imported lyophilized Saccharomyces boulardii with lactose stabilisation was classified as yeast under Chapter 21, not as a medicament under Chapter 30 or as goods of Chapter 29. The product was treated as bulk yeast, and the added lactose was only an auxiliary for lyophilization, not a feature changing its essential character. Trade understanding and product literature showed it as yeast raw material, and there was no evidence that it was sold or ordinarily understood as medicine. Chapter Note 1(f) to Chapter 21 did not apply because the goods were not shown to be put up as a medicament or otherwise brought within Chapter 30. en-us Fri, 17 Mar 2023 00:00:00 +0530 Tue, 21 Mar 2023 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435516 Imported lyophilized Saccharomyces boulardii with lactose stabilisation was classified as yeast under Chapter 21, not as a medicament under Chapter 30 or as goods of Chapter 29. The product was treated as bulk yeast, and the added lactose was only an auxiliary for lyophilization, not a feature changing its essential character. Trade understanding and product literature showed it as yeast raw material, and there was no evidence that it was sold or ordinarily understood as medicine. Chapter Note 1(f) to Chapter 21 did not apply because the goods were not shown to be put up as a medicament or otherwise brought within Chapter 30. Case-Laws Customs Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435516