2017 (4) TMI 25

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..... s that the items have been sold to customers under capsule form and as food supplement, and mere change in packing will not change the classification - Held 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 .....

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..... 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 been represented by learned AR, Shri Parashiva Murthy and respondent viz., M/s. Banner Pharmaceuticals has been represented by the learned Advocate, Shri M.S. Sriniva .....

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..... l 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 mentions that these items have only been filled into the capsule without adding or using any other vitamin or pro-vitamin or any other material. It may be that as a marketing requirement .....

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