Per V.K. Agrawal :

The issue involved in this Appeal preferred by Revenue is whether the placing of different medicaments in a container amounts to manufacture in terms of Note 5 to Chapter 30 of the Schedule to the Central Excise Tariff Act.

2. Shri V.K. Verma, learned Departmental Representative submitted that the respondents M/s. Pure Pharma Ltd. manufacture medicines as well as purchase them from the market; that both the type of medicines were placed by them in a container which was called by them as medicine kit; and supplied to MP Laghu Udyog Nigam; that the duty was paid only on the medicine manufactured by the respondents and not on the bought out medicines; that a show cause notice were issued to the respondents for demanding Central Excise duty on the medicines kit itself; that the Assistant Commissioner under Order No. 191/2000 dated 11.5.2000 dropped the further proceedings holding that the medicine kit was prepared for a specific purpose that is to distribute the medicines free of charge to the needy ones as per the prescriptions of the Doctor and not the medicine kit as such; that the packing of different medicines in a printed corrugated boxes was just for conven