2007 (4) TMI 568

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....Naik, Advocate, for the Appellant. Shri P.K. Katiyar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein import medicaments and clear the same after labelling, namely by affixing of stickers on the medicaments, and clearing them without payment of duty. In terms of Note 5 to Chapter 30 of the Schedule to the CETA, 1985, the activity of label....

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....ides. 3. We find that in the case of Johnson & Johnson, the Tribunal had held that merely labelling or re-labelling or containers is not sufficient for the purpose of attracting the deemed fiction in Note 5 to Chapter 30 but that re-packing from bulk pack to retail pack was also required to be carried out so as to attract Note 5 to Chapter 30. The Apex Court has upheld the Tribunal's decis....