https://www.taxtmi.com/caselaws?id=53635 Capsules containing vegetable oils were held not to fall under Chapter Heading 2108.99 as edible preparations because the tariff entry and HSN notes apply to preparations for direct human consumption or mixtures used in food or beverage preparations, which these products did not satisfy. Chapter 15 remained the more appropriate classification for fixed vegetable oils. Encapsulation and repacking did not create a new excisable product because the essential identity, use and commercial character of the oil remained unchanged, and manufacture requires a distinct commodity with a new commercial identity. The classification-based demand under Chapter 21 therefore failed, and consequential relief followed. en-us Tue, 28 Dec 2004 00:00:00 +0530 Wed, 19 Jun 2024 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53635 Capsules containing vegetable oils were held not to fall under Chapter Heading 2108.99 as edible preparations because the tariff entry and HSN notes apply to preparations for direct human consumption or mixtures used in food or beverage preparations, which these products did not satisfy. Chapter 15 remained the more appropriate classification for fixed vegetable oils. Encapsulation and repacking did not create a new excisable product because the essential identity, use and commercial character of the oil remained unchanged, and manufacture requires a distinct commodity with a new commercial identity. The classification-based demand under Chapter 21 therefore failed, and consequential relief followed. Case-Laws Central Excise Tue, 28 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53635