https://www.taxtmi.com/caselaws?id=313415 Affixing a hologram and bar code, then repacking pre-packed duty-paid medicines into an outer cover box for safe delivery, did not amount to manufacture because the goods remained pre-packed, bore the required declarations including MRP, had already suffered duty under Section 4A, and were not relabelled or materially altered. As the process involved no value addition and no change to the retail pack or statutory declarations, central excise duty was not attracted. en-us Tue, 23 Jan 2018 00:00:00 +0530 Fri, 12 Apr 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313415 Affixing a hologram and bar code, then repacking pre-packed duty-paid medicines into an outer cover box for safe delivery, did not amount to manufacture because the goods remained pre-packed, bore the required declarations including MRP, had already suffered duty under Section 4A, and were not relabelled or materially altered. As the process involved no value addition and no change to the retail pack or statutory declarations, central excise duty was not attracted. Case-Laws Central Excise Tue, 23 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313415