TaxTMI 
TaxTMI 
2019 (12) TMI 735
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....exemption notification exempts from Customs duty goods which are reimported within three years of their export for "repair" or "reconditioning". 2. The appellants are a 100% EOU manufacturing bulk drugs and formulations and had filed bill of entry No. 2310231, dt. 08.11.2010 claiming exemption from customs duties under notification No. 52/2003-Cus, dt. 31.03.2003. The imported goods were sent by their overseas buyer Aurobindo Pharma USA Inc vide invoice No. CUS-E099, dated 31.04.2010 for repacking. The department observed that as per the aforesaid notification, goods are exempted when re-imported within three years from the date of exportation for repair or re-conditioning. Since the goods in this case were reimported for the purpose of r....
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....itioning' to impress upon that the both these activities are completely different from repacking. 6. After examining the rival contentions of both the parties and perusal of the records, we are of the opinion that key question is whether the activity of repacking of pharmaceuticals can be called as repair or reconditioning. The notification No. 52/2003 nowhere defined the word 'repair' or 'reconditioning'. Hence, we have to rely upon the Dictionary meaning of these words. The term 'repair' are given the following meanings in standard dictionary as detailed below: "The term 'repair' is given the following meanings or definitions in the standard dictionaries. REPAIR 1. "to restore (a composite thing, structure etc.) to good 1. condit....
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....ed at Sl.No. 31 of the Third Schedule to the Central Excise Tariff Act. Since the product in question is a pharmaceutical product, we also looked into the chapter notes to Chapter 30 of Central Excise Tariff under which these products fall. Chapter Note 6 clarifies that while dealing the pharmaceutical products, re-labelling or re-labelling of the containers intended for consumers or repacking sought from bulk packs to retail boxes or for adopting of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. Section 2(f) of the Central Excise Act, 1944 as well as Chapter Note 6 to Chapter 30 of Central Excise Tariff make it abundantly clear that repacking of pharmaceuticals amounts to manufacture. A....