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The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to Chapter 38 of the Central Excise Tariff Act, 1985. The refilling process involves transferring the gas under high pressure using nitrogen gas, without any perceptible change or treatment to render the product marketable. The imported gas and nitrogen gas remain unaltered after refilling into the cylinders. The Circular No. 342/58/97-CX clarifies that simply transferring material from one container to another does not qualify as "packing" to be considered manufacturing. The Tribunal's decision aligns with previous rulings, including M/s 3M India Ltd. and Commissioner of Central Excise, Vadodara v. M/s Vadilal Gases Ltd., which held that mixing gases without chemical reactions or creating new products does not amount to manufacturing under the relevant chapter note. Consequently, the appellants' activity does not attract central excise duty, and the impugned order imposing duty and penalty cannot be sustained.
The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to Chapter 38 of the Central Excise Tariff Act, 1985. The refilling process involves transferring the gas under high pressure using nitrogen gas, without any perceptible change or treatment to render the product marketable. The imported gas and nitrogen gas remain unaltered after refilling into the cylinders. The Circular No. 342/58/97-CX clarifies that simply transferring material from one container to another does not qualify as "packing" to be considered manufacturing. The Tribunal's decision aligns with previous rulings, including M/s 3M India Ltd. and Commissioner of Central Excise, Vadodara v. M/s Vadilal Gases Ltd., which held that mixing gases without chemical reactions or creating new products does not amount to manufacturing under the relevant chapter note. Consequently, the appellants' activity does not attract central excise duty, and the impugned order imposing duty and penalty cannot be sustained.
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