https://www.taxtmi.com/caselaws?id=181724 Mere affixing of labels or stickers on imported cosmetics, without a substantive process amounting to labelling or relabelling in the statutory sense, did not constitute manufacture under Chapter Note 4 of Chapter 33. On the facts, the warehouse activity was treated as materially similar to an earlier Tribunal ruling where sticker affixation for importer details and MRP was held outside the deeming fiction. The Commissioner (Appeals) was therefore upheld, and the Revenue's appeal was rejected; the demand and penalty did not survive. en-us Wed, 14 Aug 2002 00:00:00 +0530 Fri, 22 Apr 2016 17:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181724 Mere affixing of labels or stickers on imported cosmetics, without a substantive process amounting to labelling or relabelling in the statutory sense, did not constitute manufacture under Chapter Note 4 of Chapter 33. On the facts, the warehouse activity was treated as materially similar to an earlier Tribunal ruling where sticker affixation for importer details and MRP was held outside the deeming fiction. The Commissioner (Appeals) was therefore upheld, and the Revenue's appeal was rejected; the demand and penalty did not survive. Case-Laws Central Excise Wed, 14 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181724