2017 (4) TMI 25

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....r the Appellant. Shri M.S. Srinivasan, Advocate, for the Respondent. ORDER This appeal has been filed by the Revenue against Order-in-Appeal passed by Commissioner (A), Bangalore-I whereunder the subject items viz., Natural Beta Kerotene and Pro 9 Natural Mixed Kerotenoids have been held to be classified under Chapter Heading No. 2936 of Central Excise Tariff. 2. The Revenue has b....

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....ly considered the facts on record and submissions of both sides along with the case laws cited. 6. We find that there has been no change in the item imported in bulk form as well as a capsule. The item(s) are sold in retail to an ultimate consumer. The respondent has not added any extra material to the item(s) viz. Natural Beta Kerotene and Pro 9 Natural Mixed Kerotenoids. The respondent m....