https://www.taxtmi.com/caselaws?id=104960 Affixing mandatory package-declaration stickers on imported chocolate cartons, showing the importer's name and address, maximum retail price, net weight and month of importation, was treated as prima facie compliance with the Weights and Measures packaging rules rather than manufacture. The Tribunal noted that mere fixing of stickers on cartons does not, by itself, amount to labelling or relabelling; manufacture under the Chapter 18 and 19 notes arises only where packing or repacking is combined with labelling or relabelling. On that interim view, the duty demand was not shown sustainable, so waiver of pre-deposit was granted and recovery stayed. en-us Wed, 07 Aug 2002 00:00:00 +0530 Thu, 01 Mar 2012 18:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104960 Affixing mandatory package-declaration stickers on imported chocolate cartons, showing the importer's name and address, maximum retail price, net weight and month of importation, was treated as prima facie compliance with the Weights and Measures packaging rules rather than manufacture. The Tribunal noted that mere fixing of stickers on cartons does not, by itself, amount to labelling or relabelling; manufacture under the Chapter 18 and 19 notes arises only where packing or repacking is combined with labelling or relabelling. On that interim view, the duty demand was not shown sustainable, so waiver of pre-deposit was granted and recovery stayed. Case-Laws Central Excise Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104960