https://www.taxtmi.com/caselaws?id=2005 The Tribunal ruled in favor of the appellant, determining that affixing an additional label on imported dietary supplements did not amount to 'manufacture' attracting Central Excise Duty. The Tribunal held that the labeling did not make the product marketable as it was already marketable at import, and therefore, the second part of the note to Chapter 21 of the Central Excise Tariff did not apply. Consequently, the appeal was allowed, and the impugned order was set aside in favor of the appellant with consequential relief provided. en-us Wed, 25 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2005 The Tribunal ruled in favor of the appellant, determining that affixing an additional label on imported dietary supplements did not amount to 'manufacture' attracting Central Excise Duty. The Tribunal held that the labeling did not make the product marketable as it was already marketable at import, and therefore, the second part of the note to Chapter 21 of the Central Excise Tariff did not apply. Consequently, the appeal was allowed, and the impugned order was set aside in favor of the appellant with consequential relief provided. Case-Laws Customs Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2005