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2011 (7) TMI 869 - AT - Central Excisewhether the assessee on affixing of bar code on the goods i.e footwear received from their suppliers, would amount to manufacture as per the provisions of Section 2(f)(iii) of the Central Excise Act, 1944 - assessee here is a trader of footwear - It is also undisputed that when the goods are received by the appellant assessee, they do not do any further activity at all, i.e., packing or repacking of the goods or labelling or re-labelling of the footwear - the insertion of bar code does not amount to manufacture and does not attract the provisions of Section 2(f)(iii) of the Central Excise Act, 1944 - Decided in favor of the assessee
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