9911796707
TMI Blog2002 (8) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... observed: As the samples put up before me show that the label affixed by the appellants on the package do not contain all the details which are needed to be put up on 'labels', I do not consider that the activity undertaken by the appellants can be covered under Chapter Note 4 of Chapter 33 to constitute "manufacture" for the purpose of levy and collection of duty of excise and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to products of heading Nos. 33.03, 33.04 and 33.05 conversion of powder into tablets, labelling or relabelling of containers intended for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall be construed as manufacture. 4. He submits that the fact remains that in the instant case the respondents herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote 'conversion' of powder into tablet, labelling or re-labelling of container was that the processes were for the convenience of the customer. Repacking from the bulk packs to retail packs help the consumer in using the product. The activity carried out by them did not fall within this category, hence they would not be covered by the Chapter Note. He submitted that the subject goods could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the case of the Revenue that the table has been replaced a new label or any label has been pasted over the existing level. Accordingly, it cannot be claimed that the process undertaken by the Appellants amounts either to labelling or re-labelling. The Central Board of Excise & Customs has taken the same view in respect of imported finished medicines which were sold after pasting sticker on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Note relied upon by both the sides as also the case law cited by the respondent. We note that the facts in the present case are similar to those leading to the decision in the case of Panchsheel Soap Factory. Following the ratio of this decision we hold that there is no need to interfere with the impugned order. The impugned, order is, therefore, upheld and the appeal filed by Revenue is reject ..... X X X X Extracts X X X X X X X X Extracts X X X X
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