TaxTMI 
TaxTMI 
2007 (7) TMI 25
X X X X Extracts X X X X
X X X X Extracts X X X X
....he time of import, they were in retail packets of 90 capsules etc. The packets were also labelled with maximum retail price, name of the manufacturer (Mega Pro) etc. 2. After customs clearance, the appellant affixed another label "Mega Pro India approved by IBBF" and sold the goods. 3. A SCN dt. 31-1-02 was issued alleging that the affixation of the above additional label amounted to 'manufactur....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l. Though the Commissioner accepted that the first part of the note ("labelling or re-labelling of containers and re-packing from bulk packs to retail packs") was not attracted to the appellant's case, he took the view that the labelling came within the second part of the note "(the adoption of any treatment to render the product marketable to the consumer)". Para 6.8 of the order specifically not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....art, the submission of the ld. Counsel is that fixing an additional label is not "any other treatment to render the product marketable to the consumer," in-as-much as the product was marketable even at the time of affixing the label. 6. Ld. DR would contend that the expression "rendered the product marketable" would cover also "enhancing the marketability" as held by the Commissioner. 7. There i....