A semiconductor chip 2 is disposed within a device hole as formed in a tape base material 1a of a tape carrier 1, which chip is smaller in thickness than the tape base material 1a, and then sealing is performed by a seal resin 3 to permit both the principal surface and back surface of such semiconductor chip 2 to be coated therewith. The method allows the purchaser to generate a custom designed label and optional gift card for a selected gift item. A grid of electrically resistive material selectively heats exhaust passing through the upstream end to initiate combustion of particulates within the PF.