TMI Blog2014 (6) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty. - Held that:- There is no evidence on record to show that applicants undertaking any activity which amounts to manufacture as applicants were not labelling or relabelling of packages nor affixing any retail sale price after the clearance from the customs. The retail sale price is affixed before the clearance of the goods from the customs area as per the requirement by the Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicants made import of cosmetic products during the period in dispute. The Revenue demanded duty on the ground that cosmetic products are classifiable under Third Schedule of the Central Excise Tariff and w.e.f. 1-3-2003 provisions of Section 2(f) of the Central Excise Act, 1944 was brought into effect which provides that manufacture includes any process which, in relation to the goods specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the commodity in packaged form may be sold to the ultimate consumer. The contention is that before the clearance from the customs, the applicants are required to fix the maximum retail price on the goods in question. The applicants are affixing the retail sale price before the clearance from the customs as per the requirement of the notification. The retail sale price declared on the goods is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance from the customs amounts to manufacture. 7. We find that there is no evidence on record to show that applicants undertaking any activity which amounts to manufacture as applicants were not labelling or relabelling of packages nor affixing any retail sale price after the clearance from the customs. The retail sale price is affixed before the clearance of the goods from the customs area as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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