https://www.taxtmi.com/caselaws?id=51843 The Appellate Tribunal CEGAT, New Delhi, ruled that affixing stickers on imported goods, specifically chocolates, did not amount to manufacturing under Note 3 to Chapter 18 of the Central Excise Tariff Act. The Tribunal considered precedents and legal provisions, concluding that the goods were marketable even before the stickers were added. Citing cases such as Panchsheel Soap Factory and Manisha International Pvt. Ltd., the Tribunal rejected the Revenue's appeal, emphasizing the distinction between affixing stickers and manufacturing activities. The Tribunal allowed the appeal, setting aside the impugned order in favor of the Appellants. 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 The Appellate Tribunal CEGAT, New Delhi, ruled that affixing stickers on imported goods, specifically chocolates, did not amount to manufacturing under Note 3 to Chapter 18 of the Central Excise Tariff Act. The Tribunal considered precedents and legal provisions, concluding that the goods were marketable even before the stickers were added. Citing cases such as Panchsheel Soap Factory and Manisha International Pvt. Ltd., the Tribunal rejected the Revenue's appeal, emphasizing the distinction between affixing stickers and manufacturing activities. The Tribunal allowed the appeal, setting aside the impugned order in favor of the Appellants. Case-Laws Central Excise Thu, 13 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51843