2002 (12) TMI 119

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....r per : V.K. Agrawal, Member (T)]. - Issue involved in this appeal, filed by the Revenue, is whether the process of putting stickers by M/s. Manisha International Pvt. Ltd. on the imported goods amounts to manufacture in terms of Note 3 of Chapters 18 & 19 of the Schedule to the Central Excise Tariff Act. 2. Shri Vikas Kumar, learned SDR, submitted that the respondents imported chocolates, suga....

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....ot be marketed in the country; that Note 3 to Chapter 17 and Chapter 18, of the Tariff provides that labelling or re-labelling of containers and re-packing from bulk packs to retail packs or the adoption of any other term to render the product marketable to the consumer, shall amount to manufacture; that in terms of these notes in both the chapters of the Central Excise Tariff, the process underta....

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....as marketed by them after affixing label containing MRP and their name as importer and the department demanded Central Excise duty on the ground that the process undertaken by them amounts to manufacture in terms of Note 6 to Chapter 34. The Tribunal has held as under :- "The respondents in the present case, admittedly are only pasting the sticker on the packing of the imported soap to indicate....

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....rmation originally contained in the packet. The Board clarified that Note 5 to Chapter 30 may not be attracted in such a situation. Note 5 to Chapter 30 is para meteria to Note 6 to Chapter 34. Accordingly, we do not find any infirmity in the impugned Order and therefore, reject the appeal filed by the Revenue." 6. We also do not find any substance in the submissions of learned SDR that the pro....