https://www.taxtmi.com/caselaws?id=288266 Affixing stickers on imported finished cosmetics, limited to marketing details, manufacturing licence number and MRP, was held not to amount to labeling or relabeling amounting to manufacture under Chapter Note 4 of Chapter 33 because the goods were already fully finished, their character and description remained unchanged, and the stickers were applied only to meet other Indian legal requirements. The related excise demand was therefore found unsustainable. In settlement proceedings, immunity from prosecution and penalty was granted because the applicants had accepted and paid the admitted duty, made full and true disclosure, and cooperated with the Commission. en-us Mon, 26 Feb 2001 00:00:00 +0530 Thu, 28 May 2020 18:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288266 Affixing stickers on imported finished cosmetics, limited to marketing details, manufacturing licence number and MRP, was held not to amount to labeling or relabeling amounting to manufacture under Chapter Note 4 of Chapter 33 because the goods were already fully finished, their character and description remained unchanged, and the stickers were applied only to meet other Indian legal requirements. The related excise demand was therefore found unsustainable. In settlement proceedings, immunity from prosecution and penalty was granted because the applicants had accepted and paid the admitted duty, made full and true disclosure, and cooperated with the Commission. Case-Laws Central Excise Mon, 26 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288266