2017 (5) TMI 944

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.... Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Ashutosh Nath, Asstt. Commissioner (A.R.) for the Revenue/Appellants None for the Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is importing the product i.e. Illiren & Receptal which is Patent and Proprietary medicaments in large master boxes. Each master box consisted of individual carton....

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....te of 5 of chapter 30. The matter was remanded to the appellate authority to examine this aspect and also to consider other issues of Cenvat Credit, cum duty price etc. In the denovo order the Commissioner(Appeals) dropping the demand by allowing appeal of the appellant, recorded the fact that there is no evidence that the assessee is indulging in further activity which require packing or repackin....

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....ion, we proceed to decide the matter on merit. 4. We have carefully considered the submissions made by Ld. A.R. and perused the records. 5. We find that the Revenue's contention is that the activity of the respondent falls under the Chapter note 5 of Chapter 30 which reproduced below: "In relation to products of heading No.30.03, conversion of powder into tablets or capsules, labelling or....

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....ct while importing the goods and said retail pack was only labeled' therefore activity of repacking from bulk pack to retail pack does not exist. In the earlier order it was already considered that as per the Hon'ble Supreme Court in case of Johnson & Johnson Ltd.(supra) other than labeling or relabeling activity, conversion from bulk pack to retail pack is also must to make product manufactured g....