2002 (8) TMI 481 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed Nestle India Ltd.'s application for waiver of duty and penalties imposed for labelling imported chocolate. The Tribunal considered Trade Notice No. 47/96 and a previous decision stating that labelling does not amount to manufacture. As a result, the duty and penalties were waived and their recovery stayed.