https://www.taxtmi.com/caselaws?id=51626 Mere pasting of a sticker showing the importer's name and retail sale price on imported goods does not amount to manufacture under the deemed manufacture provisions in the tariff notes. The process was limited to compliance with the packaged commodities regime, with no replacement of the original labels and no fresh label affixed over an existing one. Because the goods were already imported and marketable before the sticker was added, the activity did not transform them into a different product or make otherwise unmarketable goods marketable. The Revenue's demand therefore fails. en-us Tue, 03 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 12:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51626 Mere pasting of a sticker showing the importer's name and retail sale price on imported goods does not amount to manufacture under the deemed manufacture provisions in the tariff notes. The process was limited to compliance with the packaged commodities regime, with no replacement of the original labels and no fresh label affixed over an existing one. Because the goods were already imported and marketable before the sticker was added, the activity did not transform them into a different product or make otherwise unmarketable goods marketable. The Revenue's demand therefore fails. Case-Laws Central Excise Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51626