2017 (12) TMI 481

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..... The Appellant : Mr. Naveen Kushalappa, AR For The Respondent : None ORDER Per : V. PADMANABHAN This Revenue appeal is filed against Order-in-Appeal No.157/2003-CE dated 24.6.2003. The respondents are manufacturers of "Parry's Natural Beta Carotene" and "Pro 9 Natural Mixed Carotenoids' claiming classification under Chapter sub-heading 2936.00 of Central Excise Tariff Act, 1985. The original a .....

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..... espondent received "Parry's Natural Beta Carotene" and "Pro 9 Natural Mixed Carotenoids' in bulk which was classified under 2936.00 in their factory, they undertook the process of encapsulation i.e., repacking of the raw material received in bulk into capsule form, to facilitate sale of the same in retail market and enable easy consumption. The claim of the respondent is that encapsulation does no .....

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..... respondent has undertaken repacking of the goods received by them in bulk into the form of capsule. Revenue was of the view that after encapsulation, the goods would be liable to be classified under 2108.99 as dietary supplements. 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. Accordingly, we find no ju .....

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