https://www.taxtmi.com/caselaws?id=267896 Filling duty-paid anhydrous ammonia from tankers into cylinders does not amount to manufacture under Chapter Note 9 to Chapter 28, because tankers are not treated as bulk packs and the activity is only a transfer for packing. Dissolving anhydrous ammonia in water to obtain aqueous or liquor ammonia also does not amount to manufacture, as it remains within the same tariff entry and does not create a new and distinct excisable product. The stated ratio is that manufacture arises only where a deeming provision clearly applies or a new product emerges. en-us Thu, 28 May 2015 00:00:00 +0530 Thu, 07 Jan 2016 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267896 Filling duty-paid anhydrous ammonia from tankers into cylinders does not amount to manufacture under Chapter Note 9 to Chapter 28, because tankers are not treated as bulk packs and the activity is only a transfer for packing. Dissolving anhydrous ammonia in water to obtain aqueous or liquor ammonia also does not amount to manufacture, as it remains within the same tariff entry and does not create a new and distinct excisable product. The stated ratio is that manufacture arises only where a deeming provision clearly applies or a new product emerges. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267896