https://www.taxtmi.com/caselaws?id=2332 Filling liquefied gases from cryogenic transport tankers into cylinders, even with some mixing in specified proportions, did not amount to manufacture under Chapter Note 10 to Chapter 28 of the Central Excise Tariff Act, 1985. The tanker was not a bulk pack, so transfer into cylinders was not repacking from a bulk pack to a retail pack, and mere labelling or relabelling was insufficient to trigger the extended definition of manufacture. The record also did not show that mixing produced a new commodity distinct from its constituent gases with different use or marketability. The activity was therefore held not to be manufacture. en-us Wed, 12 Sep 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2332 Filling liquefied gases from cryogenic transport tankers into cylinders, even with some mixing in specified proportions, did not amount to manufacture under Chapter Note 10 to Chapter 28 of the Central Excise Tariff Act, 1985. The tanker was not a bulk pack, so transfer into cylinders was not repacking from a bulk pack to a retail pack, and mere labelling or relabelling was insufficient to trigger the extended definition of manufacture. The record also did not show that mixing produced a new commodity distinct from its constituent gases with different use or marketability. The activity was therefore held not to be manufacture. Case-Laws Central Excise Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2332