https://www.taxtmi.com/caselaws?id=244126 The Tribunal held that affixing warranty and chassis number stickers on imported VCD/DVD/Multi players did not amount to "manufacture" under the Central Excise Act, as the goods were already marketable before labeling. The Tribunal emphasized that the products were branded and cleared by Customs with necessary details, and the mere act of affixing stickers did not alter their marketability. Consequently, the Tribunal set aside the Commissioner's decision, ruling in favor of the party and allowing the appeal. en-us Wed, 09 Oct 2013 00:00:00 +0530 Mon, 28 Apr 2014 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244126 The Tribunal held that affixing warranty and chassis number stickers on imported VCD/DVD/Multi players did not amount to "manufacture" under the Central Excise Act, as the goods were already marketable before labeling. The Tribunal emphasized that the products were branded and cleared by Customs with necessary details, and the mere act of affixing stickers did not alter their marketability. Consequently, the Tribunal set aside the Commissioner's decision, ruling in favor of the party and allowing the appeal. Case-Laws Central Excise Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244126