https://www.taxtmi.com/caselaws?id=341055 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. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sat, 01 Apr 2017 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341055 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. Case-Laws Central Excise Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341055