2005 (9) TMI 85

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....Tariff Act, 1985 (hereinafter referred to as 'the Act'). We are concerned with the import of two particular medicines, namely, Eprex and Topamac. The question is whether these two medicaments were manufactured for the purposes of attracting duty under the Act. 2.Note 5 Chapter 30 has extended the meaning of 'manufacturers' and reads as follows : "In relation to products of Heading No. 30.03, con....

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....e imported. As far as repacking was concerned, it is submitted that the goods were imported in pallets with one big box containing two smaller boxes. The smaller boxes contained assorted medicines of different potencies. These assorted medicines were in smaller units. The Eprex units contained syringes with six vials. These units were removed from the boxes, repacked in thermocole boxes of differe....

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.... 6.What has been overlooked by the appellant is that merely packing for being marketed would not do. The repacking would have to be from bulk packs to "retail packs" so as to render the product marketable directly to the consumer. There is no evidence relied upon by the appellants to the effect that the cardboard boxes in which the units were placed or the thermocole containers were "retail packs....