A mere perusal of the certificate issued by Biocodex (the manufacturers) clearly indicates the imported material to be “bulk of lyophilized Saccharomyces Boulardii, composed of Saccharomyces Boulardii cells and 13% of lactose”. The authorities below erred in observing that the test report issued by supplier did not mention the presence of any other ingredient. It is submitted that the goods imported are ‘Lyophilized Saccharomyces Boulardii’ which is Saccharomyces Boulardii cells and 13% of lactose. On behalf of the appellant the learned counsel Shri.On appeal, the Commissioner (Appeals) vide order impugned herein upheld the same. After due process of law the original authority confirmed the classification under 21021090 and also confirmed the demand of the differential duty of Rs.13,57,549/- along with interest. Show Cause Notice was issued proposing to redetermine the classification of the goods and for demand of differential duty along with interest. The ‘Saccharomyces Boulardii’ being yeast falls under CTH 21021090. Yeast, active or inactive is specifically mentioned under CTH 2102. The Department was of the view that the goods are rightly classifiable as yeast under chapter 21 and not under CTH 29183090 as ‘Carboxylic acid’. The report did not mention the presence of any other ingredient. The description was noted as ‘light brown powder with characteristic odour’ and identified as ‘ovoid yeasts to the exclusion of all other micro organism’. During post clearance audit, it was noticed from the analytical certificate dated issued by the supplier, that the goods imported are mentioned as ‘Lyophilized Saccharomyces Boulardii’. The appellant had declared the classification as CTH 29183090 and duty was debited by the system accordingly. The Bill of Entry was facilitated through RMS without assessment and examination. Brief facts are that the appellant imported a consignment of 270 Kg ‘Saccharomyces Boulardii’ in bulk, valued at Euro 80190 (CIF) vide Bill of Entry dated under DEPB Scheme.Anandalakshmi Ganeshram, Superintendent (A.R) for the Respondent The goods are not medicaments so as to merit classification under 3003 or 3004. In ordinary parlance the impugned goods are known as yeasts’. Review of analytical certificate dated issued by the supplier, revealed that the goods imported were mentioned as ‘Lyophilized Saccharomyces Boulardii’. Merely because the appellant has been issued a License by the Drugs & Cosmetics Act, it cannot be said that the imported goods are known and understood as medicine. While appellant claims Saccharromyces Boulardii imported by him can be used in the treatment of gut related problems, there is no evidence to establish that it is known as a medicament in the market in ordinary parlance. (Arising out of Order-in-Appeal No.C.Cus No.480/2012 dated passed by Commissioner of Customs (Appeals), Chennai)
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