https://www.taxtmi.com/caselaws?id=110765 Affixing stickers on imported potato chips to display importer details, MRP, packing date, brand mark, net weight and last date of use did not amount to manufacture under the tariff notes. The process was undertaken only to comply with package commodity requirements and did not alter the original product or its essential character. A mere sticker, without more, was held insufficient to constitute labelling or relabelling for the deeming provision. The duty demand was therefore not sustainable. en-us Wed, 19 Nov 2003 00:00:00 +0530 Wed, 18 Apr 2012 15:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110765 Affixing stickers on imported potato chips to display importer details, MRP, packing date, brand mark, net weight and last date of use did not amount to manufacture under the tariff notes. The process was undertaken only to comply with package commodity requirements and did not alter the original product or its essential character. A mere sticker, without more, was held insufficient to constitute labelling or relabelling for the deeming provision. The duty demand was therefore not sustainable. Case-Laws Central Excise Wed, 19 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110765