https://www.taxtmi.com/caselaws?id=241143 Refilling argon gas from tankers into cylinders was examined under Note 10 of Chapter 28 to determine whether the activity amounted to manufacture. The note was applied only to labeling or re-labeling of containers and repacking from bulk packs into retail packs; on the facts, there was no evidence that the cylinders were labeled or re-labeled, and some supplies were made in the buyer's own cylinders, which negated repacking. An interim stay order in another matter was treated as non-precedential. On that reasoning, refilling in the manner carried out did not constitute manufacture. en-us Fri, 30 Aug 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241143 Refilling argon gas from tankers into cylinders was examined under Note 10 of Chapter 28 to determine whether the activity amounted to manufacture. The note was applied only to labeling or re-labeling of containers and repacking from bulk packs into retail packs; on the facts, there was no evidence that the cylinders were labeled or re-labeled, and some supplies were made in the buyer's own cylinders, which negated repacking. An interim stay order in another matter was treated as non-precedential. On that reasoning, refilling in the manner carried out did not constitute manufacture. Case-Laws Central Excise Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241143