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TMI Blog2008 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri D.K. Saha, Consultant for Shri Firoz Ahmed, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - After hearing both sides for some time, we are of the view that the appeals can be disposed off today. Hence we waive the requirement of pre-deposit and proceed to hear and dispose off the appeals. 2. Shri Chakraborty, ld. Advocate appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been applied in a number of other cases by the Tribunal, the impugned goods viz. Anhydrous Ammonia filled in small cylinders from tankers cannot be held to be manufactured goods. In addition, Dr. Chakraborty also states that in view of the decision of the Tribunal in the case of Ammonia Supply Company v. commissioner of Central Excise, New Delhi reported in 2001 (131) E.L.T. 626 (Tri.-Del.) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides, we find that the arguments made on behalf of the appellants are reasonable and are supported by previous decisions of the Tribunal. It is now settled law that re-packing has to be accompanied by re-labelling to attract the mischief of Chapter Note 10 to Chapter 28. In this case, the appellants clearly contended before the ld. Adjudicating Commissioner that they do not label or re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (Liquid Ammonia) does not amount to manufacture within the meaning of Section 2(f) of the Central Excise Act, 1944 and that if the Anhydrous Ammonia is duty paid, no further duty is payable on the liquid ammonia. We are of the view that the case of the appellants in regard to the small quantity of liquid ammonia produced by them is squarely covered by the Board's circular dated 1-8-96 cited ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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