https://www.taxtmi.com/caselaws?id=111075 Correction of the printed MRP on returned tablets did not amount to manufacture because it was neither labelling or relabelling of consumer containers nor repacking from bulk to retail packs, so the tariff note did not apply and the related demand was set aside. Milling, blending, sifting and washing of returned bulk drugs were also treated as mere reprocessing, not manufacture, particularly where earlier precedent had held the same and a change in batch number did not by itself create a new product; that demand was likewise set aside. The admitted duty liability on Lovastatin, however, was sustained because the assessee did not dispute it. en-us Fri, 17 Oct 2003 00:00:00 +0530 Fri, 20 Apr 2012 12:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111075 Correction of the printed MRP on returned tablets did not amount to manufacture because it was neither labelling or relabelling of consumer containers nor repacking from bulk to retail packs, so the tariff note did not apply and the related demand was set aside. Milling, blending, sifting and washing of returned bulk drugs were also treated as mere reprocessing, not manufacture, particularly where earlier precedent had held the same and a change in batch number did not by itself create a new product; that demand was likewise set aside. The admitted duty liability on Lovastatin, however, was sustained because the assessee did not dispute it. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111075