https://www.taxtmi.com/caselaws?id=52872 Labelling or re-labelling medicaments with revised M.R.P. stickers may constitute manufacture where the applicable tariff chapter note treats that activity as manufacture. Medicaments returned to the factory solely for revised price labelling under the Drugs Price Control Order are covered where the labels or stickers make the goods marketable. This treatment supports duty treatment under Rule 16(4) of the Central Excise Rules, 2002, and rejects a contrary duty demand where the tariff entry and Board circular apply. en-us Fri, 04 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52872 Labelling or re-labelling medicaments with revised M.R.P. stickers may constitute manufacture where the applicable tariff chapter note treats that activity as manufacture. Medicaments returned to the factory solely for revised price labelling under the Drugs Price Control Order are covered where the labels or stickers make the goods marketable. This treatment supports duty treatment under Rule 16(4) of the Central Excise Rules, 2002, and rejects a contrary duty demand where the tariff entry and Board circular apply. Case-Laws Central Excise Fri, 04 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52872