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Customs - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Classification - Once it is evident that in the process of ...

Case Laws     Customs

October 25, 2017

Classification - Once it is evident that in the process of autolysation merely results in enzymatic digestion of the cell by enzymes and their destruction, the resultant degenerated cell per se would possibly merit classification as 'Autolysed Yeast' under CTH 2106. However, when the Yeast Cell Wall on its own does not get autolysed or undergoes any change, the same would only be classifiable as yeast under CTH 2102.

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