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2017 (5) TMI 944 - AT - Central ExciseDeemed Manufacture - medicaments - The master box was opened and cartons containing vials/bottles were taken out and sticker bearing the details of import Licence no. price and the marks that the product was meant for ‘Animal treatment only’ and ‘not for human use’ was pasted on the vial/bottle - whether the process amounts to manufacture? - Held that: - the activity of the respondent is confined to only relabeling of retail pack after taking out from master pack and thereafter sold such labeled boxes which is already in the packed form. This activity does not fall under the term ‘repacking from bulk pack to retail pack’ for the reason that retail pack was already intact while importing the goods and said retail pack was only labeled’ therefore activity of repacking from bulk pack to retail pack does not exist - Since activity of repacking from bulk pack to retail pack does not exist the activity carried out does not amount to manufacture - appeal dismissed`- decided against Revenue.
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