Labeling Animal Treatment Products Not Manufacturing Under Excise Rules, No Human Use Indication Needed for Compliance.

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....Deemed Manufacture - The master box was opened and cartons containing vials/bottles were taken out and sticker bearing the details of import Licence no. price and the marks that the product was meant for ‘Animal treatment only’ and ‘not for human use’ was pasted on the vial/bottle - whether the process amounts to manufacture? - Held NO - AT....