https://www.taxtmi.com/caselaws?id=47421 The Supreme Court determined that the import of medicines Eprex and Topamac did not qualify as 'manufacture' under the Central Excise Tariff Act, 1985. Repacking into retail packs was deemed essential for marketability, and activities like labelling and repacking were not sufficient to attract duty. The Court dismissed appeals related to imported items under Chapters 18 and 19, as the evidence of repacking from bulk to retail packs was lacking. Imported products ready for sale in retail packs without further repacking did not meet the criteria for 'manufacture' as outlined in the Act, leading to the dismissal of the appeals. en-us Thu, 22 Sep 2005 00:00:00 +0530 Mon, 21 Apr 2014 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47421 The Supreme Court determined that the import of medicines Eprex and Topamac did not qualify as 'manufacture' under the Central Excise Tariff Act, 1985. Repacking into retail packs was deemed essential for marketability, and activities like labelling and repacking were not sufficient to attract duty. The Court dismissed appeals related to imported items under Chapters 18 and 19, as the evidence of repacking from bulk to retail packs was lacking. Imported products ready for sale in retail packs without further repacking did not meet the criteria for 'manufacture' as outlined in the Act, leading to the dismissal of the appeals. Case-Laws Central Excise Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47421