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2017 (12) TMI 481 - AT - Central ExciseClassification of goods - repacking of product - Parry’s Natural Beta Carotene - Pro 9 Natural Mixed Carotenoids - classified under CTH 2936.00 of Central Excise Tariff Act, 1985 or under CTH 2108.99 of CETA? - Held that: - The respondent has undertaken repacking of the goods received by them in bulk into the form of capsule - As clearly held by the Commissioner (A), the goods remain the same and there is not even addition of vitamin during the process of repacking. There is no justification in reclassifying the product upon repacking into 2108 - appeal dismissed - decided against Revenue.
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