2017 (5) TMI 944

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..... o. price and the marks that the product was meant for ‘Animal treatment only’ and ‘not for human use’ was pasted on the vial/bottle - whether the process amounts to manufacture? - Held that: - the activity of the respondent is confined to only relabeling of retail pack after taking out from master pack and thereafter sold such labeled boxes which is already in the packed form. This activity does n .....

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..... ceptal which is Patent and Proprietary medicaments in large master boxes. Each master box consisted of individual cartons containing vial/bottle. The master box was opened and cartons containing vials/bottles were taken out and sticker bearing the details of import Licence no. price and the marks that the product was meant for Animal treatment only and not for human use was pasted on the vial/ .....

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..... rded the fact that there is no evidence that the assessee is indulging in further activity which require packing or repacking of bulk pack into retail pack within the extended meaning of manufacture as contained in chapter note 5 therefore Revenue is before us. 2. Shri. Ashutosh Nath, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the appellant/revenue reiterates the grounds of appeal. H .....

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..... produced below: In relation to products of heading No.30.03, conversion of powder into tablets or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . From the above chapter note, we find that apart from .....

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..... ) other than labeling or relabeling activity, conversion from bulk pack to retail pack is also must to make product manufactured goods in terms of Chapter Note 5 of Chapter 30. Since activity of repacking from bulk pack to retail pack does not exist the activity carried out does not amount to manufacture. Accordingly, impugned order is correct and legal which does not require any interference. A .....

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