https://www.taxtmi.com/caselaws?id=52278 Imported medicines were held not to be repacked from bulk into retail packs where the Revenue produced no evidence beyond bill of entry descriptions, and the assessee's version that the goods were imported in ampoules within trays and cartons remained unshaken. The Chapter 30 deeming provision was therefore not triggered on repacking. Affixing stickers showing the importer's name and MRP for statutory compliance was also held not to amount to labelling, relabelling or reprocessing when the original package was otherwise unchanged. On that basis, the post-import activity did not constitute manufacture under the tariff note and the demand could not be sustained. en-us Tue, 13 May 2003 00:00:00 +0530 Mon, 04 Oct 2010 16:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52278 Imported medicines were held not to be repacked from bulk into retail packs where the Revenue produced no evidence beyond bill of entry descriptions, and the assessee's version that the goods were imported in ampoules within trays and cartons remained unshaken. The Chapter 30 deeming provision was therefore not triggered on repacking. Affixing stickers showing the importer's name and MRP for statutory compliance was also held not to amount to labelling, relabelling or reprocessing when the original package was otherwise unchanged. On that basis, the post-import activity did not constitute manufacture under the tariff note and the demand could not be sustained. Case-Laws Central Excise Tue, 13 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52278