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2017 (4) TMI 25 - AT - Central ExciseClassification Natural Beta Kerotene - impact of change in packing - Pro 9 Natural Mixed Kerotenoids - classified under Chapter Heading No. 2936 of Central Excise Tariff or under Chapter Heading 2108.99 as food/dietary supplement - appellant's case is that the items have been sold to customers under capsule form and as food supplement, and mere change in packing will not change the classification - Held that: - there has been no change in the item imported in bulk form as well as a capsule. The item(s) are sold in retail to an ultimate consumer. The respondent has not added any extra material to the item(s) viz. Natural Beta Kerotene and Pro 9 Natural Mixed Kerotenoids. The respondent mentions that these items have only been filled into the capsule without adding or using any other vitamin or pro-vitamin or any other material. It may be that as a marketing requirement the subject item(s) have been sold as food supplement or dietary supplement but it does not change the classification of the item just because the item is packed into a retail form i.e. a capsule - appeal dismissed - decided against Revenue.
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