TMI Blog2008 (1) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of Chapter Note 10 of Chapter 28 - appeal allowed. - E/EDM-546/2004 - A-125/KOL/2008 - Dated:- 18-1-2008 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri Bhaskar Thakkar, ACA, for the Appellant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The appellants refill carbon-di-oxide gas fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gas from tankers to cylinders will not constitute repacking from bulk pack to retail pack, as has been held in the case of Ammonia Supply Co. v. Commissioner of Central Excise, Delhi - 2001 (131) E.L.T. 626 (T) in respect of similar activities in the case of refilling of ammonia gas from tankers to cylinders. 3. We find that the Chapter Note 10 creates a legal fiction bringing in the purview of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cylinders to be falling under the scope of any other treatment to render the product marketable , is not warranted. There is also no reference to any other activity or treatment which the appellants do on the impugned goods apart from mere re-filling into cylinders. 4. As such, we are of the view that irrespective of whether the appellants have done labelling or re-labelling, since they are ne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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