https://www.taxtmi.com/caselaws?id=112248 Affixing retail price stickers on imported goods to comply with local legal requirements did not, on the available material, by itself amount to manufacture. The Tribunal also noted that the same product had earlier been classified under the relevant tariff sub-heading and that departmental clarification supported the view that sticker pasting for compliance purposes is not manufacture. On that basis, the appellants established a prima facie case, and pre-deposit was waived pending regular hearing. The merits of the classification and manufacture dispute were left open for final adjudication. en-us Wed, 11 Aug 2004 00:00:00 +0530 Fri, 27 Apr 2012 13:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112248 Affixing retail price stickers on imported goods to comply with local legal requirements did not, on the available material, by itself amount to manufacture. The Tribunal also noted that the same product had earlier been classified under the relevant tariff sub-heading and that departmental clarification supported the view that sticker pasting for compliance purposes is not manufacture. On that basis, the appellants established a prima facie case, and pre-deposit was waived pending regular hearing. The merits of the classification and manufacture dispute were left open for final adjudication. Case-Laws Central Excise Wed, 11 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112248