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Issues: Whether transferring Nitrous Oxide Gas from bulk cylinders into smaller cylinders brought by customers amounts to manufacture or repacking within Chapter Note 10 of Chapter 28 of the Schedule to the Central Excise Tariff Act, 1985.
Analysis: The activity was examined against the requirements of Chapter Note 10, which treats certain repacking operations as manufacture. The goods were not shown to be sold in pre-packed condition, the filling was generally done in the presence of the purchaser, the quantity to be filled was not predetermined, the smaller cylinders did not bear the usual product particulars, and the gas was delivered in the same condition in which it was received. No evidence showed regular repacking in pre-determined quantities. On these facts, the transfer from bulk cylinders to customer-owned smaller cylinders was only a method of supplying the gas and not a manufacturing process.
Conclusion: The activity did not amount to manufacture or repacking under Chapter Note 10 of Chapter 28, and the duty demand was unsustainable.
Ratio Decidendi: Mere filling or transfer of gas from bulk cylinders into customer-supplied cylinders, without pre-packed sale, predetermined quantity, or other indicia of repacking, does not constitute manufacture under the tariff note.
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