2003 (2) TMI 102

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....his 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 foreign brand name already affixe....

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.... 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 - 2003 (152) E.L.T. 345 (T). We ....

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....g 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 It is not the case of the Revenue that the label has been replaced by a new label or ....