Activity of fixing MRP stickers amounts to manufacture & liable to excise duty

Amit Talwar Vs CCE, Delhi-I (CESTAT Delhi) The goods imported and traded by TAPL as well as 3D during the impugned period are covered under Third Schedule of the Central Excise Tariff Act, 1985. Such goods are covered by Section 2(f)(iii) of the Central Excise Act, 1944 which reads as follows: “(f) “manufacture” includes any process- (i) ……. ……. ……. (ii) ……. ……. ……. (iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or r...