TaxTMI 
TaxTMI 
2002 (4) TMI 152
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....s appeal filed by the Revenue is whether affixing of sticker on a label will amount to manufacture in terms of Note 6 to Chapter 34 of the Schedule to the Central Excise Tariff Act. 2. Shri M.M. Dubey, learned Departmental Representative, submitted that the respondents M/s. Panchsheel Soap Factory imported toilet soaps which were marketed by them after affixing label, containing MRP and the....
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....label means any written, marked, stamped, printed or graphic matters affixed to or appearing upon any commodity or package containing any commodity; that as per rules under the Weights and Measures Act, name and address of the manufacturer or packer has to be declared on the packet; that as per that rule when any commodity manufactured outside India, is packed in India, the package shall also cont....
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.... not a label; that the label, as commonly understood, should contain description of the goods, its character, usage etc. which the sticker, placed by them, does not contain at all; that the term 'relabelling' means pasting a new label in place of existing label or pasting an over label on the existing label so that the existing label disappear. He relied upon the Trade Notice No. 47/96, dated 21-8....
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....her treatment". He mentioned that in this case, the assessee was receiving back in its depots cosmetics sold to the general public in normal packing; that these packages were repacked for sending to the Canteen, Stores, Department, the Tribunal held the product to be not liable to the Central Excise duty. 4. We have considered the submissions of both the sides. Note 6 to Chapter 34 reads as under....