https://www.taxtmi.com/caselaws?id=51897 Affixing stickers on imported chocolates and medicaments did not amount to manufacture under the Central Excise Tariff chapter notes because deeming provisions for labelling, relabelling, repacking, or other treatment making goods marketable must be strictly construed. Although the stickers qualified as labels, the goods were already in retail packs, and removal from shippers or larger cartons, together with placement in thermocole boxes for transport, did not amount to repacking from bulk packs to retail packs or any other qualifying treatment. The duty demand and penalties were therefore not sustainable. en-us Tue, 17 Jun 2003 00:00:00 +0530 Wed, 17 Jul 2024 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51897 Affixing stickers on imported chocolates and medicaments did not amount to manufacture under the Central Excise Tariff chapter notes because deeming provisions for labelling, relabelling, repacking, or other treatment making goods marketable must be strictly construed. Although the stickers qualified as labels, the goods were already in retail packs, and removal from shippers or larger cartons, together with placement in thermocole boxes for transport, did not amount to repacking from bulk packs to retail packs or any other qualifying treatment. The duty demand and penalties were therefore not sustainable. Case-Laws Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51897