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2017 (5) TMI 944 - CESTAT MUMBAI

2017 (5) TMI 944 - CESTAT MUMBAI - TMI - Deemed Manufacture - medicaments - The master box was opened and cartons containing vials/bottles were taken out and sticker bearing the details of import Licence no. price and the marks that the product was meant for ‘Animal treatment only’ and ‘not for human use’ was pasted on the vial/bottle - whether the process amounts to manufacture? - Held that: - the activity of the respondent is confined to only relabeling of retail pack after taking out from mas .....

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al dismissed`- decided against Revenue. - E/3263 To 3267/06 - A/86721-86725/17/EB - Dated:- 11-4-2017 - Mr Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Ashutosh Nath, Asstt. Commissioner (A.R.) for the Revenue/Appellants None for the Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is importing the product i.e. Illiren & Receptal which is Patent and Proprietary medicaments in large master boxes. Each master box consisted of individual cart .....

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ns that as per Hon ble Supreme Court judgment in case of Commissioner of Central Excise, Mumbai Versus Johnson & Johnson Ltd. [2005 (188) E.L.T. 467 (S.C.)] with observations that relabeling of the impugned goods alone without repacking from bulk pack to retail pack does not attract mischief of note of 5 of chapter 30. The matter was remanded to the appellate authority to examine this aspect and also to consider other issues of Cenvat Credit, cum duty price etc. In the denovo order the Commi .....

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imported by the respondent are falling under Chapter 30 and they are carrying out activity such as removing individual pack from the box imported by them and independent pack is relabled and same is sold in the market. This activity nothing but repacking from bulk pack to retail pack, hence the activity amounts to manufacture in terms of Chapter 5 of Chapter 30. 3. None appeared on behalf of the respondent, since matter pertains to the year 2006, this proceeding being second round of litigation, .....

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