https://www.taxtmi.com/caselaws?id=51843 Affixing a statutory sticker on imported chocolates showing the importer's name, address and maximum retail price did not amount to manufacture under the deeming provision in Chapter 18. The Tribunal held that merely pasting a sticker to satisfy packing requirements is neither labelling nor relabelling, especially where the goods were already marketable before the sticker was applied. It followed earlier decisions applying the same principle under similar tariff notes and distinguished the Revenue's contrary precedent on facts. The demand of duty and penalty could not be sustained. en-us Thu, 13 Feb 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51843 Affixing a statutory sticker on imported chocolates showing the importer's name, address and maximum retail price did not amount to manufacture under the deeming provision in Chapter 18. The Tribunal held that merely pasting a sticker to satisfy packing requirements is neither labelling nor relabelling, especially where the goods were already marketable before the sticker was applied. It followed earlier decisions applying the same principle under similar tariff notes and distinguished the Revenue's contrary precedent on facts. The demand of duty and penalty could not be sustained. Case-Laws Central Excise Thu, 13 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51843