TMI Blog2002 (4) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... icker on a label will amount to manufacture in terms of Note 6 to Chapter 34 of the Schedule to the Central Excise Tariff Act. 2. Shri M.M. Dubey, learned Departmental Representative, submitted that the respondents M/s. Panchsheel Soap Factory imported toilet soaps which were marketed by them after affixing label, containing MRP and their name as importer; that the Additional Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raphic matters affixed to or appearing upon any commodity or package containing any commodity; that as per rules under the Weights and Measures Act, name and address of the manufacturer or packer has to be declared on the packet; that as per that rule when any commodity manufactured outside India, is packed in India, the package shall also contain on principal display panel, the name and complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should contain description of the goods, its character, usage etc. which the sticker, placed by them, does not contain at all; that the term 'relabelling' means pasting a new label in place of existing label or pasting an over label on the existing label so that the existing label disappear. He relied upon the Trade Notice No. 47/96, dated 21-8-96 issued by the CCE, Mumbai wherein it was clarifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was receiving back in its depots cosmetics sold to the general public in normal packing; that these packages were repacked for sending to the Canteen, Stores, Department, the Tribunal held the product to be not liable to the Central Excise duty. 4. We have considered the submissions of both the sides. Note 6 to Chapter 34 reads as under : "In relation to products of this Chapter, label ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 the requirement of the Drugs and Cosmetics Act without altering any information originally contained in the packet. The Board clarified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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