https://www.taxtmi.com/caselaws?id=97039 Transferring nitrous oxide gas from bulk cylinders into customer-supplied smaller cylinders was treated as a supply method, not manufacture or repacking under Chapter Note 10 of Chapter 28. The operation lacked indicia of repacking: the gas was not sold in pre-packed condition, filling was done in the purchaser's presence, quantities were not predetermined, the smaller cylinders did not bear usual product particulars, and the gas was delivered in the same condition in which it was received. On those facts, no regular repacking in predetermined quantities was established, so duty could not be sustained. en-us Wed, 13 Sep 2000 00:00:00 +0530 Fri, 13 Jan 2012 17:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97039 Transferring nitrous oxide gas from bulk cylinders into customer-supplied smaller cylinders was treated as a supply method, not manufacture or repacking under Chapter Note 10 of Chapter 28. The operation lacked indicia of repacking: the gas was not sold in pre-packed condition, filling was done in the purchaser's presence, quantities were not predetermined, the smaller cylinders did not bear usual product particulars, and the gas was delivered in the same condition in which it was received. On those facts, no regular repacking in predetermined quantities was established, so duty could not be sustained. Case-Laws Central Excise Wed, 13 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97039