2002 (4) TMI 152

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....let soaps which were marketed by them after affixing label, containing MRP and their name as importer; that the Additional Commissioner under Adjudication Order No. 16/2000, dated 5-1-2000, confirmed the demand of duty besides imposing the penalty holding that the sticker indicating the name of the importer and the MRP was required to be put as the same was mandatory under Section 33 of Standards of Weights and Measures (Packed Commodity) Act, 1977 and that labelling the products amounts to manufacture in terms of Note 6 to Chapter 34; that, however, on appeal Commissioner (Appeals) set aside the adjudication order holding that the putting of label as described in the show cause notice would not amount to manufacture in terms of Note 6 to C....

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....ontain 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 21-8-96 issued by the CCE, Mumbai wherein it was clarified that the process of pasting of sticker on imported finished goods marketed by the assessee may not be covered by Note 5 to Chapter 30 of the Central Excise Tariff Act, 1985. He, further, submitted that this Trade Notice was issued on the basis of Board's Circular No. 102/4/95-CX. 3, dated 14-5-96 which is noted by the Settlement Commissioner in Re-Oriflame India Ltd. - 2001 (130) E.L.T. 966 (Settlement Commissioner). Finally, he relied upon the decision in ....