2003 (2) TMI 102

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....T)]. - The issue involved in this Appeal filed by M/s. Lal International Pvt. Ltd. is whether affixing of sticker on imported goods will amount to manufacture in terms of Note 3 to Chapter 18 of the Schedule to the Central Excise Tariff Act. 2. Shri R. Krishnan, learned Advocate, submitted that the Appellants imported chocolates for marketing in India without undertaking any process under the f....

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....6" (to Chapter 34). He, further, mentioned that this decision has been affirmed by the Supreme Court as Civil Appeal No. D 21006/2002 filed by the Revenue, has been dismissed by the Supreme Court on 13-12-2002. Reliance has also been placed on the decision in the case of Commissioner of Central Excise, New Delhi-I v. Manisha International Pvt. Ltd. - Final Order No. 307/2002-D-II, dated 3-12-2002 ....

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....ly pasting the sticker on the packing of the imported soap to indicate the name of the importer and the MRP which is the requirement under the Standards of Weights and Measures Act. Simply putting a sticker, in our views, will neither amount to labelling or re-labelling, the processes which have been deemed to be a process of manufacture by Note 6. It is not the case of the Revenue that the label ....

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.... also do not find any substance in the submissions of learned Senior Departmental Representative that the process undertaken by the respondents rendered the product marketable to the consumer as nothing has been done in respect of goods in question. The products were marketable even before affixing label as the same were imported by the respondents from abroad. Note 6 to Chapters 34 and Note 3 to ....