2002 (12) TMI 144 - AT - Central Excise

Summary

The appeal was filed by the assessee against the order of the Commissioner of Central Excise, Mumbai regarding the import of medicines. The dispute was about affixing stickers on imported medicines, which the appellants believed did not amount to manufacturing. The Tribunal ruled in favor of the appellants, stating that during the relevant period, the Trade Notice clarified that affixing stickers did not constitute manufacturing. The order was set aside, and the appeal was allowed.