Inspector
ultimately discovers as to who the manufacturer of the
drug is, and the manufacturer is required to be furnished
with the sample ... said
drug.
ix) That, they have not mentioned actual
manufacturing (repacking) licence number on the
label of the said drug.
x) That manufacturing records
89858/2013
Subject : Clarification regarding labelling and repacking etc.
amounting to manufacture.
I am directed to refer to the Chapter notes introduced in this year ... coming in tankers were not bulk packs and their
repacking/relabelling did not amount to manufacture"
8. The Hon'ble Apex Court
royalty or the imported MSG is sold after
being subject to manufacturing process (repacking and labeling) into
smaller portions and the same is labelled with ... other treatment to render the
product marketable shall amount to manufacture. The activity of
repacking of MSG in small packs undertaken by the appellant
Kluber India Pvt. Ltd., the appellant is engaged in the
manufacture/repacking and trading of industrial lubricants. The
appellant filed 6 (six) bill of entries
Manufacture’ is
defined in Section 2(f) which reads as follows:
“manufacture” includes any process,-
(i) incidental or ancillary to the completion of a
manufactured ... manufacture on his own account;
12.2. Therefore, the word ‘manufacture’ includes any process
which is incidental or ancillary to the completion of a manufacture
product
drug. Applications in
Form 24B for licence to manufacture for sale and distribution for
repacking for more than 10 items of each category ... reproduced as under:-
"70. Form of licence to repack or manufacture drugs other
than those specified in Schedules C and C(1) (1) .--Licences
which the
petitioner was prohibited from sale of all the products manufactured/ packed/
repacked / trade by the Food Business Officer.
Learned counsel for the petitioner
reproduced as under:
(f) "manufacture" includes any process:-
(i) incidental or ancillary to the completion of a manufactured
product;
24
E/42026 ... labour in the production
or manufacture of excisable goods, but also any person who engages
in their production or manufacture on his own account
reproduced as under:
(f) "manufacture" includes any process:-
(i) incidental or ancillary to the completion of a manufactured
product;
24
E/42026 ... labour in the production
or manufacture of excisable goods, but also any person who engages
in their production or manufacture on his own account
reproduced as under:
(f) "manufacture" includes any process:-
(i) incidental or ancillary to the completion of a manufactured
product;
24
E/42026 ... labour in the production
or manufacture of excisable goods, but also any person who engages
in their production or manufacture on his own account
