TMI Blog2002 (12) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... r the process of putting stickers by M/s. Manisha International Pvt. Ltd. on the imported goods amounts to manufacture in terms of Note 3 of Chapters 18 19 of the Schedule to the Central Excise Tariff Act. 2. Shri Vikas Kumar, learned SDR, submitted that the respondents imported chocolates, sugar confectionary and pasta falling under Chapters 18.17 19 respectively; that the respondents re-la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing or re-labelling of containers and re-packing from bulk packs to retail packs or the adoption of any other term to render the product marketable to the consumer, shall amount to manufacture; that in terms of these notes in both the chapters of the Central Excise Tariff, the process undertaken by the respondents made the products marketable and as such the process amounts to manufacture and duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he process undertaken by them amounts to manufacture in terms of Note 6 to Chapter 34. The Tribunal has held as under :- "The respondents in the present case, admittedly are only pasting the sticker on the packing of the imported soap to indicate the name of the importer and the MRP which is the requirement under the Standards of Weight and Measures Act. Simply putting a sticker, in our view wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is para meteria to Note 6 to Chapter 34. Accordingly, we do not find any infirmity in the impugned Order and therefore, reject the appeal filed by the Revenue." 6. We also do not find any substance in the submissions of learned SDR that the process undertaken by the respondents rendered the product marketable to the consumer as nothing has been done in respect of goods in question. The products ..... X X X X Extracts X X X X X X X X Extracts X X X X
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