2005 (9) TMI 85

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....Heading 3003.10 of the Central Excise 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 rela....

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.... there was labelling after the medicaments were 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 ....

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....o the dealer and stock transfer to other depots. 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 plac....