2003 (11) TMI 463

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....t. S/Shri V.S. Nankani and P.K. Ram, Advocates, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an appeal by the Revenue against Order-in-Original No. 13/2002, dated 30-5-2002, by which the Commissioner has not confirmed the demand of duty of Excise against M/s. Proctor & Gamble Home Products. 2. We heard Shri Vikas Kumar, learned S.D.R. for the Revenue and S....

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....roduct, which is left open to be decided by the Revenue in an appropriate case, we observe that Note 3 to Chapter 19/20 is not attracted in view of the decision of the Tribunal in the case of C.C.E. v. Panchsheel Soap Factory, 2002 (145) E.L.T. 527 (T), wherein it has been held by the Tribunal that "simply putting a sticker, in our view, will neither amount to labelling or re-labelling, the proces....