2002 (12) TMI 144

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....Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the assessee challenging the order passed by the Commissioner of Central Excise, Mumbai dated 26-4-2002. 2. The appellants are engaged in the manufacture of formulations/medicines falling under Chapter 30 of the Central Excise Tariff Act, 1985. The dispute in this appeal relates to import of 3 medicines/formulatio....

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.... that the process of affixing of stickers carried on by the appellants on the imported medicines amounted to manufacture. The demand in the show cause notice was affirmed by the Commissioner. 3. Before us the learned Counsel appearing on behalf of the appellants placed various submissions on the interpretation of Note 5 to Chapter 30 to contend that the affixation of the label by the assessee h....