https://www.taxtmi.com/caselaws?id=2005 Affixing an additional label to imported dietary supplements already sold in retail packets does not constitute manufacture where the goods were marketable upon import. Chapter 21 treats labelling or relabelling and other treatment rendering a product marketable as distinct limbs. The marketability limb applies only where treatment makes goods ready for marketing, rather than improving their saleability at a subsequent sales stage. Since the additional label did not make the imported supplements marketable, it did not attract Central Excise duty under the deemed-manufacture provision. The impugned excise demand was set aside with consequential relief. 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 Affixing an additional label to imported dietary supplements already sold in retail packets does not constitute manufacture where the goods were marketable upon import. Chapter 21 treats labelling or relabelling and other treatment rendering a product marketable as distinct limbs. The marketability limb applies only where treatment makes goods ready for marketing, rather than improving their saleability at a subsequent sales stage. Since the additional label did not make the imported supplements marketable, it did not attract Central Excise duty under the deemed-manufacture provision. The impugned excise demand was set aside with consequential relief. Case-Laws Customs Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2005