Prima facie distinction between processing and simple cylinder filling led to waiver of pre-deposit pending appeal.

Loading oxygen and argon gases from bulk tankers into small cylinders was examined only on a prima facie basis for pre-deposit purposes. The Tribunal distinguished the cited precedent because that case involved processing for marketing, whereas the present activity did not involve further processing. It also relied on the assessee's invocation of Chapter Note 9 to Chapter 28 and a 2009 circular, but expressly declined to express any final view on tariff entry classification or manufacture. Waiver of pre-deposit was therefore granted pending appeal.

---

---

Issues: Whether loading oxygen and argon gases from bulk tankers into small cylinders without further processing amounts to manufacture for the purpose of pre-deposit, and whether waiver of pre-deposit was warranted pending appeal.

Analysis: The Tribunal noted the assessee's reliance on Chapter Note 9 to Chapter 28 of the Central Excise Tariff Act, 1985 and Circular No. 910/30/2009-CX dated 16.12.2009, and the Revenue's reliance on a decision concerning processing undertaken for marketing the goods. On a prima facie reading, the cited precedent was distinguished because it involved processing, whereas the present activity did not. The Tribunal expressly refrained from expressing any opinion on the tariff entry or chapter note liability at that stage.

Conclusion: The activity was not finally adjudicated as manufacture at this stage, and waiver of pre-deposit was granted during the pendency of the appeal.

---