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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Deemed Manufacture - The master box was opened and cartons ...

Case Laws     Central Excise

May 20, 2017

Deemed Manufacture - 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/bottle - whether the process amounts to manufacture? - Held NO - AT

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