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2011 (6) TMI 482 - CESTAT, MUMBAIDemand - Classification - Whether 'labeling or re-labeling of containers or 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' in relation to products of Chapter 28 - in the case of Ammonia Marketing Co. Vs. CCE, Bangalore (2001 -TMI - 50629 - CEGAT, SOUTH ZONAL BENCH, BANGALORE) held that filling of ammonia gas from bulk tankers into smaller cylinders would not amount to manufacture and therefore, no duty liability under the Central Excise Act is attracted - Appeal is dismissed
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