2013 (11) TMI 754

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.... G Chacko: This application filed by the appellant seeks waiver and stay in respect of Customs duty of Rs.13,57,549/- demanded from them in respect of goods declared as "saccharomyces Boulardii" in the relevant Bill of Entry. The classification of the item given in the Bill of Entry was Heading 2918 of the First Schedule to the Customs Tariff Act. In the relevant SCN, the imported item was allege....

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....e terms of the Note itself inasmuch as, for exclusion of the product from the ambit of Chapter 21, it should be shown that the imported item was 'put up as a medicament' at the time of importation itself.    (iii) Yeast (active or inactive) was classified under Heading 2102 of the First Schedule to the Central Excise Act in the case of Kasturi Foods & Chemicals Vs CCE Bangalore - 1995 (....