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2013 (11) TMI 754 - CESTAT CHENNAIStay application - Waiver of pre deposit - Classification - Import of saccharomyces Boulardii - Held that:- The imported goods is, admittedly, "yeast" which is appropriately classifiable under Heading 2102 of the Schedule to the Tariff Act - The claim of the appellant to classify the goods as "medicament" under Heading 3003 by reason of Note 1 (f) to Chapter 21 is apparently hit by the 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 - no prima facie case exists for the appellant and they should make reasonable predeposit under Section 129E of the Customs - Following decision of Kasturi Foods & Chemicals Vs CCE Bangalore [1994 (12) TMI 208 - CEGAT, NEW DELHI] - Stay denied.
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