2003 (11) TMI 463

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder per : V.K. Agrawal, Member (T)]. - This is an appeal by the Revenue against Order-in-Original No. 13/2002, dated 30-5-2002, by which the Commissioner has not confirmed the demand of duty of Excise against M/s. Proctor Gamble Home Products. 2. We heard Shri Vikas Kumar, learned S.D.R. for the Revenue and Shri V.S. Nankani, learned Advocate for the respondents. The respondents had impor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e observe that Note 3 to Chapter 19/20 is not attracted in view of the decision of the Tribunal in the case of C.C.E. v. Panchsheel Soap Factory, 2002 (145) E.L.T. 527 (T), wherein it has been held by the Tribunal that "simply putting a sticker, in our view, will neither amount to labelling or re-labelling, the processes which have been deemed to be a process of manufacture by Note 6". The Tribuna .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X