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2009 (9) TMI 55

Head Note:
Manufacture – Sale of packed goods – Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask - Held that – labeling at the port of import itself can not be amount to manufacture – goods falling under heading 3003, 3004, 3303, 3304 or 3305 conversion of powder into tablets or capsules, labelling or re-labelling of containers intended for consumers or re-packing from bulk packs to retail packs or adoption of any other treatment to render the product marketable to the consumer would be construed as manufacture - Since the activity of putting the individual products into kits, packaging and labeling of the kits has been held to amount to manufacture, the process of preparation of such kits is excisable and the kits are liable to excise duty under Section 3 of the Central Excise Act, 1944 – Crevat Credit is available.


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