TMI Blog2005 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... cks". There is an additional fact that the Commissioner of Central Excise had found as a fact that the products are imported as ready for sale to consumers in retail packs. These retail packs were then taken to the appellant's warehouses where stickers were affixed to them containing information like names and addresses of the importers, maximum retail price, net weight etc. In these cases the appellants therefore, admittedly merely imported ready to market retail packs. There is no evidence of the appellants' themselves indulging in any further activity which required the packing or repacking of bulk packing into retail packs within the extended meaning of 'manufacture' as contained in Chapter Note 3 in Chapters 18 and 19 of the Act - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were imported in pallets with one big box containing two smaller boxes. The smaller boxes contained assorted medicines of different potencies. These assorted medicines were in smaller units. The Eprex units contained syringes with six vials. These units were removed from the boxes, repacked in thermocole boxes of different sizes which were again put into cardboard boxes which were then marketed. 5.Similarly, as far as the Topamac was concerned, each unit consisted of ten tablets which were also put into cardboard boxes and marketed after the units were labelled. It is stated that the cardboard boxes in both the cases were in turn labelled containing, inter alia, the name of the medicine, the name of manufacture, the quantity, batch n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the products are imported as ready for sale to consumers in retail packs. These retail packs were then taken to the appellant's warehouses where stickers were affixed to them containing information like names and addresses of the importers, maximum retail price, net weight etc. In these cases the appellants therefore, admittedly merely imported ready to market retail packs. There is no evidence of the appellants' themselves indulging in any further activity which required the packing or repacking of bulk packing into retail packs within the extended meaning of 'manufacture' as contained in Chapter Note 3 in Chapters 18 and 19 of the Act. 10.The appeals are dismissed but without any order as to costs. - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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