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2014 (2) TMI 60 - MADRAS HIGH COURTRe-labelling of products - inscription of the name and other details on imported goods - Miscellaneous Chemical Products - whether the operations carried on by the first respondent/assessee amounted to manufacture in terms of Note 5 to Chapter 38 of the CETA Schedule - Held that:- it is evidently clear that the inscription of the name and other details by the first respondent/assessee was a statutory requirement and cannot be said to be covered under Note 5 of Chapter 38 of CETA Schedule. All the barrels have not been tested and samples are drawn from one barrel in each consignment with a view to ensure with the quality of the product, which has been imported. Since the cap, which was used to seal the barrel had been removed while taking the samples, such barrels have to be re-capped. That apart, the Original Authority noticed that the entire activities done by the first respondent/assessee is with the knowledge of the customers and not at the back of them and the activity was not for the purpose of rendering the product marketable since the product was assured by a buyer and there was no uncertainty about its sale. Therefore, what has been done by the first respondent/assessee was totally unrelated to the sale of the product and such activity would fall outside the scope and purview of Note 5 of Chapter 38 of the CETA Schedule. Activities done by the first respondent/assessee is not in any way transform the imported product into different product, which was distinct in name, character and use and were not incidental or ancillary to the completion of the finished product and thus not covered by the definition of "manufacture" under Section 2(f) of the Central Excise Act, 1944 read with Note 5 of Chapter 38 of the CETA Schedule - Revenue has not made out any ground to interfere with the order passed by the Tribunal - Decided against Revenue.
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