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    <title>2026 (7) TMI 1286 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Classification of a single-ingredient hydrolysed inactive yeast product turns on its essential character, not its use as an animal-feed additive. Applying the General Rules for Interpretation, tariff terms, Chapter Notes and HSN Explanatory Notes, Heading 2309 does not apply because the product contains no carriers, vitamins, minerals, enzymes or other feed components and is neither a premix nor a compounded feed preparation. Hydrolysis, spray-drying and sieving do not change its character as inactive whole yeast. Heading 2102 specifically covers inactive yeasts, including those used in animal feeding, while Headings 2106 and 3507 do not apply. Vistacell H is therefore classifiable as inactive yeast under Tariff Item 2102 20 00.</description>
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      <link>https://www.taxtmi.com/caselaws?id=795400</link>
      <description>Classification of a single-ingredient hydrolysed inactive yeast product turns on its essential character, not its use as an animal-feed additive. Applying the General Rules for Interpretation, tariff terms, Chapter Notes and HSN Explanatory Notes, Heading 2309 does not apply because the product contains no carriers, vitamins, minerals, enzymes or other feed components and is neither a premix nor a compounded feed preparation. Hydrolysis, spray-drying and sieving do not change its character as inactive whole yeast. Heading 2102 specifically covers inactive yeasts, including those used in animal feeding, while Headings 2106 and 3507 do not apply. Vistacell H is therefore classifiable as inactive yeast under Tariff Item 2102 20 00.</description>
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      <pubDate>Thu, 16 Jul 2026 00:00:00 +0530</pubDate>
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