TMI Blog2002 (8) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... e label affixed by the appellants on the package do not contain all the details which are needed to be put up on 'labels', I do not consider that the activity undertaken by the appellants can be covered under Chapter Note 4 of Chapter 33 to constitute manufacture for the purpose of levy and collection of duty of excise and the imported goods. Hence, I allow the appeal. 2. The facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of powder into tablets, labelling or relabelling of containers intended for consumers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall be construed as manufacture. 4. He submits that the fact remains that in the instant case the respondents herein are fixing label on the cartons in which the cosmetics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling or re-labelling of container was that the processes were for the convenience of the customer. Repacking from the bulk packs to retail packs help the consumer in using the product. The activity carried out by them did not fall within this category, hence they would not be covered by the Chapter Note. He submitted that the subject goods could be marketed even without the information required un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n replaced a new label or any label has been pasted over the existing level. Accordingly, it cannot be claimed that the process undertaken by the Appellants amounts either to labelling or re-labelling. The Central Board of Excise Customs has taken the same view in respect of imported finished medicines which were sold after pasting sticker on the cartons of the imported item in view of he requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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