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2015 (11) TMI 705 - CESTAT BANGALORE

2015 (11) TMI 705 - CESTAT BANGALORE - 2015 (325) E.L.T. 167 (Tri. - Bang.) - Activity manufacture or not - Refilling of gas from tankers to cylinders Held that:- 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 Ch .....

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us solution does not amount to manufacture. - impugned order is set aside - Decided in favour of assessee. - E/773/2009-DB - Final Order No. 21474 / 2015 - Dated:- 28-5-2015 - Shri G. Raghuram, President And Shri B.S.V.Murthy, Technical Member For the Petitioner : Shri Karan Talwar & Shri G. Prahlad, Advocates For the Respondent : Dr. A.K. Nigam, Addl. Commissioner(AR) ORDER Per : B.S.V. MURTHY The appellant is engaged in buying and selling of anhydrous ammonia falling under Chapter 28 of th .....

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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 period from 01/03/1997 to 31/03/2001, proceedings had been initiated against the appellants on the very same ground viz. the activity of filling anhydro .....

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Chapter Note No.9 to Chapter 28 or not and (b) the activity of dissolution of anhydrous ammonia with water and getting aqueous ammonia or liquour ammonia amounts to manufacture or not. 5. As regards the first issue, the issue is no longer res integra and had come up before the Tribunal and this Tribunal in the case of CCE, Mumbai-I Vs. Sanghi Oxygen (Bombay) Pvt. Ltd. has considered the very same Chapter Note and a similar activity of filling of oxygen gas in tankers to cylinders and had come t .....

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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 s .....

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etter appreciation the same is reproduced below:- 24. Regarding the other issue i.e. whether adding water to anhydrous ammonia resulting in liquor ammonia can be treated as excisable activity, the Central Board of Excise and Customs has taken note of the fact that the activity is a simple one of dissolving ammonia in water under pressure for convenience of transportation. While transporting at the dispatch end, the ammonia is dissolved in water under pressure and at the receiving end the pressur .....

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same sub-heading 2814.00. Though there are specific entries for hydroxides of other alkali 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, whi .....

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