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2008 (8) TMI 178 - AT - Central ExciseFilling the Ammonia from big cylinders to small cylinders without labeling or re-labelling – this activity does not amounts to manufacture - held that re-packing has to be accompanied by re-labelling to attract the mischief of Chapter Note 10 to Chapter 28 - further, in view of the Board’s Circular No. 236/70/96-CX, dated 1-8-96, liquid ammonia (Aqueous Solution) produced from Anhydrous Ammonia does not amount to manufacture and hence no duty is chargeable on the liquid ammonia.
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