Labeling as manufacture: relabeling pharmaceuticals to meet statutory requirements can trigger excise duty liability under the tariff regime. Placing or replacing consumer-information labels on imported pharmaceutical products to satisfy statutory requirements is treated as manufacture under the Chapter 30 explanatory note, attracting excise duty; the Ministry of Law advised this interpretation, the Central Board accepted the Audit objection, and Commissionerates are directed to take necessary action in similar cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Labeling as manufacture: relabeling pharmaceuticals to meet statutory requirements can trigger excise duty liability under the tariff regime.
Placing or replacing consumer-information labels on imported pharmaceutical products to satisfy statutory requirements is treated as manufacture under the Chapter 30 explanatory note, attracting excise duty; the Ministry of Law advised this interpretation, the Central Board accepted the Audit objection, and Commissionerates are directed to take necessary action in similar cases.
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