https://www.taxtmi.com/caselaws?id=123229 The Appellate Tribunal held that refilling carbon-di-oxide gas from tankers into cylinders does not amount to 'manufacture' under Chapter Note 10 of Chapter 28 as it does not involve re-packing from bulk to retail packs or any treatment to render the product marketable. The Tribunal set aside the lower authority's decision, ruling in favor of the appellants, stating that their activity falls outside the scope of Chapter Note 10. en-us Fri, 18 Jan 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123229 The Appellate Tribunal held that refilling carbon-di-oxide gas from tankers into cylinders does not amount to 'manufacture' under Chapter Note 10 of Chapter 28 as it does not involve re-packing from bulk to retail packs or any treatment to render the product marketable. The Tribunal set aside the lower authority's decision, ruling in favor of the appellants, stating that their activity falls outside the scope of Chapter Note 10. Case-Laws Central Excise Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123229