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2019 (3) TMI 603 - CESTAT MUMBAIProcess amounting to manufacture - activity of labelling - excisability of goods before cleared for home consumption - Held that:- The definition of ‘imported goods’ under section 2(25) of Customs Act, 1962 makes it amply clear that the goods do not transform from that status till cleared for home consumption. It is not in dispute that the present activity was carried out while the goods were yet categorized as ‘imported’ and would not, therefore, fall within the purview of Central Excise Act, 1944 - appeal allowed - decided in favor of appellant.
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