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

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.... been raised as to whether in respect of goods 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 mark....

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....ifficult to take a view that the party who is putting certain stickers on imported product, containing information for the benefit of the consumers, even if it is required by another law, is not putting a label on the containers/outer packing to make the product marketable. In view of note 5 Chapter 30 of the Central Excise Tariff Act, 1985 such an activity will, therefore, amount to 'manufacture'....