TMI Blog2002 (4) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... Pharma Ltd. manufacture medicines as well as purchase them from the market; that both the type of medicines were placed by them in a container which was called by them as medicine kit; and supplied to M.P. Laghu Udyog Nigam; that the duty was paid only on the medicine manufactured by the respondents and not on the boughtout medicines; that a show cause notice were issued to the respondents for demanding Central Excise duty on the medicines kit itself; that the Assistant Commissioner under Order No. 191/2000, dated 11-5-2000 dropped the further proceedings holding that the medicine kit was prepared for a specific purpose that is to distribute the medicines free of charge to the needy ones as per the prescriptions of the Doctor and not the me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture; that the price contract with the M.P. Laghu Udyog Nigam is for medicine kit as a whole and not for individual medicine; that the packing of medicines in printed corrugated boxes is essential packing without which medicine kit will not remain medicine kit and will not be acceptable to the purchaser and as it affects the marketability of the medicines kit; this treatment of packing of manufactured medicine and boughtout medicine comes within the purview of adoption of any other treatment as mentioned in Note 5 to Chapter 30 and accordingly this process is a deemed manufacture liable to Central Excise duty. He also mentioned that the decision in the case of Eupharma Laboratory Ltd. v. CCE, Bombay - 2002 (141) E.L.T. 136 (Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the submissions of both the sides. It is not disputed by the Revenue that the medicine kit contained medicines manufactured by the respondents as well as boughtout medicines and was meant for M.P. Government and it was not for sale. The Adjudicating Authority has given his specific finding that neither the medicine kit nor the contained medicine is further sold in the market. This has also not been rebutted by the Revenue. Note 5 to Chapter 30 of the Tariff will be attracted only if either of the process mentioned therein is carried out by any person. In the present matter, it is neither conversion of powder into tablet or capsule nor there is any labelling or re-labelling of containers nor repacking from bulk packs to retai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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