Tariff classification turns on essential character: capsule packaging alone did not move natural carotenoids to a different heading.

Natural beta carotene and pro 9 natural mixed kerotenoids retained classification under Chapter Heading 2936 because filling the same goods into capsules for retail sale did not change their essential character. The product remained identical in bulk and capsule form, with no additional material added, and its description as a food or dietary supplement was not sufficient to shift it to Heading 2108.99. The classification principle applied was that a mere change in packing or presentation does not alter tariff classification when the goods themselves remain unchanged. The Revenue's contrary view was rejected.

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Issues: Whether the goods, namely Natural Beta Kerotene and Pro 9 Natural Mixed Kerotenoids, continued to be classifiable under Chapter Heading 2936 of the Central Excise Tariff despite being sold in capsule form as a food or dietary supplement, or whether they were classifiable under Heading 2108.99.

Analysis: The item remained the same in bulk form and in capsule form, and no extra material was added to the product. The goods were only filled into capsules for retail sale, and their marketing as a food supplement or dietary supplement did not alter their essential character. The Revenue did not adduce substantial evidence to displace the finding that mere change in packing does not change the classification. The earlier view that a change in packing alone cannot affect tariff classification was followed.

Conclusion: The goods remained classifiable under Chapter Heading 2936, and classification under Heading 2108.99 was not accepted. The Revenue's appeal was rejected.

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