https://www.taxtmi.com/caselaws?id=101780 Placing different medicaments, including bought-out medicines, together in a medicine kit for supply to a State agency did not amount to manufacture under Note 5 to Chapter 30 of the Central Excise Tariff Act, 1985. The provision applies to conversion, relabelling, repacking, or other treatment that renders goods marketable to consumers, but the kit was not intended for sale in the market and the finding that neither the kit nor its contents were further sold was unrebutted. As the goods were not rendered marketable to a consumer, the residual limb of Note 5 did not apply, and the activity was only a mode of supply. en-us Tue, 09 Apr 2002 00:00:00 +0530 Sat, 11 Feb 2012 11:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101780 Placing different medicaments, including bought-out medicines, together in a medicine kit for supply to a State agency did not amount to manufacture under Note 5 to Chapter 30 of the Central Excise Tariff Act, 1985. The provision applies to conversion, relabelling, repacking, or other treatment that renders goods marketable to consumers, but the kit was not intended for sale in the market and the finding that neither the kit nor its contents were further sold was unrebutted. As the goods were not rendered marketable to a consumer, the residual limb of Note 5 did not apply, and the activity was only a mode of supply. Case-Laws Central Excise Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101780