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2005 (9) TMI 85 - SC - Central ExciseDuty demand - Exciseability of product - medicines, namely, Eprex and Topamac - whether these two medicaments were manufactured for the purposes of attracting duty under the Act - Held that:- What has been overlooked by the appellant is that merely packing for being marketed would not do. The repacking would have to be from bulk packs to "retail packs" so as to render the product marketable directly to the consumer. There is no evidence relied upon by the appellants to the effect that the cardboard boxes in which the units were placed or the thermocole containers were "retail packs". There is an additional fact that the Commissioner of Central Excise had found as a fact that the products are imported as ready for sale to consumers in retail packs. These retail packs were then taken to the appellant's warehouses where stickers were affixed to them containing information like names and addresses of the importers, maximum retail price, net weight etc. In these cases the appellants therefore, admittedly merely imported ready to market retail packs. There is no evidence of the appellants' themselves indulging in any further activity which required the packing or repacking of bulk packing into retail packs within the extended meaning of 'manufacture' as contained in Chapter Note 3 in Chapters 18 and 19 of the Act - Decided against Revenue.
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