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TMI Blog2015 (11) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... m reputed ammonia manufacturers. The anhydrous ammonia purchased is duty paid and received in tankers and stored in tankers at a particular pressure. As and when appellants receive orders for supply of anhydrous ammonia, they sell the ammonia in the tankers themselves. However in majority of the cases, the appellants fill ammonia in cylinders in various capacities directly from the tankers and sell to the customers. During the process of filling anhydrous ammonia from tankers into cylinders, small quantity of anhydrous ammonia vapour get released which dissolved in water. This anhydrous ammonia dissolved in water is known as aqueous solution of ammonia / liquour ammonia which is also sold by the appellants in tankers/jerry cans. 2. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll amount to "manufacture". 7. It is the stand of the Department that mere repacking from bulk packs to retail packs is the process that amounts to manufacture as per the new Note after amending the earlier Note. However even CBEC in Circular No.910/30/2009-CX dt. 16/12/2009 had considered the very same issue and had considered the amended Chapter Note and had come to the conclusion that tankers cannot be considered as bulk packs and therefore the activity of transferring the goods from tankers into smaller drums/cylinders cannot be covered by the Chapter Note. In view of the above, we take a view that on the first issue, the impugned order cannot be sustained. 8. Coming to the second issue viz. the activity of dissolution of anhydrous am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lkali and alkaline-earth metals, such as sodium, potassium, strontium, barium etc., the same is not the case with hydroxide of ammonia, the same being covered within sub-heading 2814.00. A closer look at the description appearing against Heading No.28.14 reveals that the heading covers the chemical viz. ammonia in either of the two forms, namely anhydrous or in aqueous solution. Heading 28.14 of CETA, 1985, which classifies the two forms of the product under different sub-headings, is aligned to HSN. Further, the usage of the punctuation mark, comma in the heading description leads one to fairly presume that duty is supposed to be charged one the chemical ammonia in either of the two forms referred in the heading. The basic premise remain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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