2008 (1) TMI 695

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..... Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants refill carbon-di-oxide gas from tankers, which is purchased by them after payment of appropriate excise duty, into cylinders. The issue in question is whether such activity by the appellants amounts to manufacture under Chapter Note 10 of Chapter 28. The Original Authority has not passed a .....

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..... filling of ammonia gas from tankers to cylinders. 3. We find that the Chapter Note 10 creates a legal fiction bringing in the purview of manufacturing activity "labelling or re-labelling" being accompanied by either re-packing from bulk pack to retail pack or adoption of any other treatment to render the product marketable to the consumer. But neither of the authorities below have examined w .....

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..... cylinders. 4. As such, we are of the view that irrespective of whether the appellants have done labelling or re-labelling, since they are neither re-packing from bulk packs to retail packs nor adopting any other treatment as required under Chapter Note 10, their activity falls outside the purview of Chapter Note 10 of Chapter 28. In view of our finding, we hold that the impugned Order is not .....

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