TMI Blog2017 (12) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... TH 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 agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed the impugned order, in which he allowed the respondents appeal with consequential relief. Aggrieved by the said order, the Revenue has filed the present appeal. 2. With the above background, we heard Shri Naveen Kushalappa, AR for the Revenue and none appeared for the respondent. 3. Revenue s argument is that the goods covered in the present dispute are in the nature of food supplemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent, the learned Commissioner (A) has come to the conclusion that the raw material does not undergo any change when it is made into capsule form. Accordingly, he has come to the conclusion that repacking of the goods in to capsule form does not result in any new product. He has relied upon the Tribunal s decision in the case of Sarat Products: 2000 (115) ELT 163 holding that convers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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