https://www.taxtmi.com/caselaws?id=352212 The Tribunal upheld the Commissioner's decision to classify goods "Parry's Natural Beta Carotene" and "Pro 9 Natural Mixed Carotenoids" under sub-heading 2936.00 of the Central Excise Tariff Act, 1985. Despite the goods being repacked into capsules for retail sale, the Tribunal found that the encapsulation process did not alter the identity of the raw material, leading to the goods maintaining their classification as pro-vitamins. The Revenue's appeal challenging this classification was dismissed, affirming the original classification under 2936. en-us Mon, 01 May 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352212 The Tribunal upheld the Commissioner's decision to classify goods "Parry's Natural Beta Carotene" and "Pro 9 Natural Mixed Carotenoids" under sub-heading 2936.00 of the Central Excise Tariff Act, 1985. Despite the goods being repacked into capsules for retail sale, the Tribunal found that the encapsulation process did not alter the identity of the raw material, leading to the goods maintaining their classification as pro-vitamins. The Revenue's appeal challenging this classification was dismissed, affirming the original classification under 2936. Case-Laws Central Excise Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352212