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Excisability of products of heading No. 30.03 – Labeling or re-labeling of containers-

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Full Text of the Document

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....s covered under heading 30.03, labeling or re-labeling of containers in order to comply with the provisions of any State or Central Act shall amount to manufacture as per note 5 of Ch. 30 of the Central Excise Tariff Act. 2. One of the companies in Bombay imported medicines namely, 'actilyse' and 'magnevists' from their principals in Germany and marketed the said product in India. The Company ca....