https://www.taxtmi.com/caselaws?id=115192 Mere affixation of MRP labels or sales slogans on imported bathing bars does not, by itself, amount to manufacture where the goods were already marketable in imported condition. The note also states that classification under Chapter 33 and the related duty demand were not sustainable because no material showed the goods were different in composition or use, and the issue had already been settled for the same brand. It further records that excise liability could not be fastened on the appellant where the processing was done by an independent job worker, with any liability, if at all, attaching to the person actually undertaking the activity. en-us Fri, 04 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 15:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115192 Mere affixation of MRP labels or sales slogans on imported bathing bars does not, by itself, amount to manufacture where the goods were already marketable in imported condition. The note also states that classification under Chapter 33 and the related duty demand were not sustainable because no material showed the goods were different in composition or use, and the issue had already been settled for the same brand. It further records that excise liability could not be fastened on the appellant where the processing was done by an independent job worker, with any liability, if at all, attaching to the person actually undertaking the activity. Case-Laws Central Excise Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115192