https://www.taxtmi.com/caselaws?id=2738 Mere affixing of labels or stickers on imported goods, without repacking from bulk packs into retail packs or carrying out any further process, does not amount to manufacture under Chapter note 5 to Chapter 30. The governing test is whether the activity goes beyond labelling and results in goods becoming marketable directly to the consumer as retail packs; absent that conversion, manufacture is not made out. On the facts, the goods remained in the same imported condition, so the demand and penalty were unsustainable. en-us Thu, 28 Jun 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2738 Mere affixing of labels or stickers on imported goods, without repacking from bulk packs into retail packs or carrying out any further process, does not amount to manufacture under Chapter note 5 to Chapter 30. The governing test is whether the activity goes beyond labelling and results in goods becoming marketable directly to the consumer as retail packs; absent that conversion, manufacture is not made out. On the facts, the goods remained in the same imported condition, so the demand and penalty were unsustainable. Case-Laws Central Excise Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2738