Excisability of products of heading No. 30.03 – Labeling or re-labeling of containers-

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..... r in respect of goods covered under heading 30.03, labeling or re-labeling of containers in order to comply with the provisions of any State or Central Act shall amount to manufacture as per note 5 of Ch. 30 of the Central Excise Tariff Act. 2. One of the companies in Bombay imported medicines namely, 'actilyse' and 'magnevists' from their principals in Germany and marketed the said product in .....

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..... t the party who is putting certain stickers on imported product, containing information for the benefit of the consumers, even if it is required by another law, is not putting a label on the containers/outer packing to make the product marketable. In view of note 5 Chapter 30 of the Central Excise Tariff Act, 1985 such an activity will, therefore, amount to 'manufacture'. 4. The Board has accep .....

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