https://www.taxtmi.com/caselaws?id=51897 The Tribunal concluded that the activities of labelling or relabelling by Nestle India Ltd. and Johnson & Johnson Ltd. on imported goods did not constitute "manufacture" under the relevant notes to Chapters 18, 19, and 30 of the Central Excise Tariff Act. The goods were already in retail packs, and no repacking from bulk to retail packs occurred. Consequently, the appeals were allowed, and the impugned orders were set aside, ruling in favor of the appellants. 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 The Tribunal concluded that the activities of labelling or relabelling by Nestle India Ltd. and Johnson & Johnson Ltd. on imported goods did not constitute "manufacture" under the relevant notes to Chapters 18, 19, and 30 of the Central Excise Tariff Act. The goods were already in retail packs, and no repacking from bulk to retail packs occurred. Consequently, the appeals were allowed, and the impugned orders were set aside, ruling in favor of the appellants. Case-Laws Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51897