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of <h1>Interpretation of Note 5 on Medicament Labelling: Re-packing Requirement Clarified</h1> The Appellate Tribunal CESTAT, Mumbai ruled in a case involving the interpretation of Note 5 to Chapter 30 of the Schedule to the CETA, 1985 regarding the ... Manufacture - Labelling and Re-labelling of medicaments Appellants imported medicaments, affixed stickers (labelling/re-labelling) and cleared them without payment of duty. Revenue invoked Note 5 to Chapter 30 of the Schedule to the CETA, 1985, treating labelling as 'manufacture,' issued show-cause notice proposing recovery of Rs. 26,32,575/- and penalty, and seized goods. Earlier High Court proceedings referenced the Apex Court decision in CCE v. Johnson & Johnson. The Tribunal's reasoning in Johnson & Johnson-affirmed by the Apex Court-is that 'merely labelling or re-labelling of containers is not sufficient for the purpose of attracting the deemed fiction in Note 5 to Chapter 30' and that 're-packing from bulk pack to retail pack was also required to be carried out so as to attract Note 5 to Chapter 30.' No charge or finding of re-packing existed in the present case; therefore the Apex Court's ratio applies. The impugned demand and penalty order were set aside and the appeal allowed; the Revenue's cross-objection was disposed of.
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