https://www.taxtmi.com/caselaws?id=51596 The Tribunal held that painting consignor and consignee names on drums containing textile chemicals does not constitute "labelling" under tariff notes defining manufacture. The Tribunal distinguished between mere identification markings and true labelling, which must provide information about product nature, contents, or characteristics. Applying strict interpretation to deeming provisions, it concluded the appellant's activity did not amount to manufacture. Additionally, the show cause notice failed to specify repacking allegations relied upon in the impugned order, rendering it procedurally defective. The appeal was allowed, and duty demands were set aside. en-us Wed, 04 Sep 2002 00:00:00 +0530 Sun, 22 Jun 2025 07:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51596 The Tribunal held that painting consignor and consignee names on drums containing textile chemicals does not constitute "labelling" under tariff notes defining manufacture. The Tribunal distinguished between mere identification markings and true labelling, which must provide information about product nature, contents, or characteristics. Applying strict interpretation to deeming provisions, it concluded the appellant's activity did not amount to manufacture. Additionally, the show cause notice failed to specify repacking allegations relied upon in the impugned order, rendering it procedurally defective. The appeal was allowed, and duty demands were set aside. Case-Laws Central Excise Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51596