TMI Blog2004 (1) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner (Appeals) holding that the activity of relabelling of the goods imported by the respondents during the material period did not amount to manufacture, within the meaning of Section 2(f) of the Central Excise Act, 1944. The respondents had imported certain cosmetics in fully packed form and had cleared the same for home consumption after pasting stickers to the containers, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer appellate authority examined the scope of Chapter Note 4 of Chapter 33 of the Central Excise Tariff Schedule as also the relevant provisions of the Standards of Weights and Measures Act, 1976 and held that pasting of statutory stickers by the respondents on the unit containers of cosmetics ready for sale was not a process of manufacture. The learned Commissioner (Appeals) also relied on Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cable to Chapter 33, which alone was relevant to the subject goods. The learned SDR has also referred to the text of Chapter Note 4 of Chapter 33 as well as that of Chapter Note 5 of Chapter 30 and has argued that the use of the conjunction "or" in Chapter Note 4 of Chapter 33 is significant. He has argued that, in Chapter Note 5 of Chapter 30, the conjunction used is "and". According to him, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y examined the submissions. The short question to be decided upon is whether the pasting of stickers on the imported goods under Rule 33 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 amounts to manufacture in terms of Note 4 to Chapter 33 of the CET Schedule. We find that, in the case of CCE, New Delhi v. Panchsheel Soap Factory [2002 (145) E.L.T. 527], this Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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