- (1.) The respondents import medicines which are classifiable under Chapter Heading 3003.10 of the Central Excise Tariff Act, 1985 (hereinafter referred to as 'the Act'). We are concerned with the import of two particular medicines, namely, Eprex and Topamac. The question is whether these two medicaments were manufactured for the purposes of attracting duty under the Act.
(2.) Note 5 Chapter 30 has extended the meaning of 'manufacturers' and reads as follows: "in relation to products of Heading No. 30. 03, conversion of powder into tables or capsules, labelling or relabelling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'.
(3.) According to the Customs Excise and service Tax Tribunal merely labelling or relabelling of the containers intended for consumers would not do. The products would have to be repacked from bulk packs to retail packs so as to render the Product marketable to the consumer for the activity to be termed as 'manufacture'.;