https://www.taxtmi.com/caselaws?id=94957 Filling or refilling dry chemical powder and carbon dioxide into fire extinguishers was held not to amount to manufacture because the activity merely packed an existing chemical mixture without creating a commercially distinct product with a different name, character or end use. The tariff heading and HSN explanatory notes did not themselves create a new taxable commodity, and the deeming fiction treating such activity as manufacture applied only from 1 March 1997, which was outside the period in question. No duty was payable, and the penalty on the appellant and its partner was unsustainable. en-us Wed, 11 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 11:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94957 Filling or refilling dry chemical powder and carbon dioxide into fire extinguishers was held not to amount to manufacture because the activity merely packed an existing chemical mixture without creating a commercially distinct product with a different name, character or end use. The tariff heading and HSN explanatory notes did not themselves create a new taxable commodity, and the deeming fiction treating such activity as manufacture applied only from 1 March 1997, which was outside the period in question. No duty was payable, and the penalty on the appellant and its partner was unsustainable. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94957