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2014 (2) TMI 720 - AT - Central ExciseManufacture - Labeling of imported good - Whether activities such as affixing of warranty stickers and chassis number stickers of the fully finished imported already branded VCD/DVD/Multi players of Heading 85.21 amounts to manufacture or not in terms of Section 2 (f) (iii) of the Central Excise Act, 1944 - Invocation of extended period - Held that:- Only requirement of making these goods as manufactured in terms of section 2f(ii) is that labeling of containers amounts to manufacture but in the case of appellants labeling / branding is already done at the time of import and sticker of MRP are also affixed at that time. It is further noticed that it is not the case of the department that the appellants are packing or repacking. We have also examined that it is not the case of the department that the import of the goods were in bulk and the same had been put in some containers. We have also examined the aspect of 'that any other treatment' and find that has to be something as defined in section 2f. Once the goods at the time of clearance at the Customs department have undergone requirement of goods manufactured with MRP price having been affixed and goods having been duly cleared by the customs, there is no cause for asking duty on the same product merely because sticker of warranty and the chassis number have been pasted on these containers - Decided in favour of assessee.
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