2003 (5) TMI 180

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....tted that the demand has been confirmed against the Appellants on the ground that after importing Somatosan injection, Fludara injection from foreign supplier, they had carried out a process of labelling and relabelling of packing from bulk to retail to render the product marketable invoking Note 5 to Chapter 30 of the Schedule to the Central Excise Tariff Act. He, further submitted that the foreign supplier have been marketing the impugned injections without the indication of MRP; that in other words, the products were being marketed by the original manufacturer and therefore, the process undertaken by the Appellants cannot be treated as to render the medicine marketable to the consumers; that the activities carried out by them is only sho....

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....vt. Ltd. - 2002 (53) RLT 917 wherein it has been held that affixing a sticker indicating name of importer and MRP as per requirement under Standard of Weights and Measurements Act does not amount to labelling/relabelling and does not amount to manufacture in terms of Note 4 to Chapter 33 of the Tariff. He also mentioned that the Appeal filed by the Revenue against decision in Avon Beauty Products case has been dismissed by the Supreme Court on 31-1-2003 in Civil Appeal No. D-25147/2002. Reliance has also been placed in the case of Commissioner of Central Excise, New Delhi v. Manisha International Pvt. Ltd. - 2003 (152) E.L.T. 345 (T) = 2003 (54) RLT 890 (CEGAT). 3. Countering the arguments Shri Jagdish Singh, learned Departmental Represe....

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....into small packs. The Revenue, has merely mentioned the description in the Bill of Entry in the invoice which is not sufficient to indicate that the individual ampoules were not placed in a small plastic tray which is a packed in a small carton. The Revenue has thus not succeeded in establishing that the Appellants were engaged in repacking the goods from bulk packs into retail packs. In respect of indicating the MRP, on the imported products, it has been held by this Tribunal in a number of cases that pasting of sticker on imported product to indicate the name of the importer and MRP which is the requirement under the Standard of Weights and Measures Act would not attract the Chapter Note. The Tribunal has further held that simply putting ....