https://www.taxtmi.com/caselaws?id=122574 Mere labelling or relabelling of medicaments does not by itself amount to manufacture under Note 5 to Chapter 30 of the Central Excise Tariff Act, 1985. The deeming fiction applies only when the prescribed process is satisfied, including repacking from bulk packs to retail packs. On the stated facts, there was no finding that repacking had been undertaken in addition to labelling, and the earlier Apex Court decision governed the issue. The demand and penalty were therefore not sustainable. en-us Mon, 23 Apr 2007 00:00:00 +0530 Tue, 14 Aug 2012 16:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122574 Mere labelling or relabelling of medicaments does not by itself amount to manufacture under Note 5 to Chapter 30 of the Central Excise Tariff Act, 1985. The deeming fiction applies only when the prescribed process is satisfied, including repacking from bulk packs to retail packs. On the stated facts, there was no finding that repacking had been undertaken in addition to labelling, and the earlier Apex Court decision governed the issue. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122574