https://www.taxtmi.com/caselaws?id=392756 Affixing holograms and barcodes on pre-packed, duty-paid medicines and placing them in an outer cover for transport did not amount to manufacture under the relevant chapter notes. The Court relied on the Board circular that mere transfer of pre-packed retail goods into another packing, without relabelling, alteration of the retail pack, or value addition, does not attract central excise duty. As the activity was only for anti-duplication and safe carriage, the Tribunal's view was upheld, the excise demand failed, and no substantial question of law was found to arise. en-us Tue, 18 Feb 2020 00:00:00 +0530 Fri, 28 Feb 2020 08:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392756 Affixing holograms and barcodes on pre-packed, duty-paid medicines and placing them in an outer cover for transport did not amount to manufacture under the relevant chapter notes. The Court relied on the Board circular that mere transfer of pre-packed retail goods into another packing, without relabelling, alteration of the retail pack, or value addition, does not attract central excise duty. As the activity was only for anti-duplication and safe carriage, the Tribunal's view was upheld, the excise demand failed, and no substantial question of law was found to arise. Case-Laws Central Excise Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392756