Supreme Court Rules Gas Filling and Mixing Aren't Manufacturing Under Note 10, Chapter 28 of Excise Tariff Act. https://www.taxtmi.com/highlights?id=33045 Deemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope of Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 - Activity is not amounting to manufacture - SC en-us Mon, 30 Jan 2017 06:40:15 +0530 Mon, 30 Jan 2017 06:40:15 +0530 TaxTMI RSS Generator Supreme Court Rules Gas Filling and Mixing Aren't Manufacturing Under Note 10, Chapter 28 of Excise Tariff Act. https://www.taxtmi.com/highlights?id=33045 Deemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope of Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 - Activity is not amounting to manufacture - SC Highlights Central Excise Mon, 30 Jan 2017 06:40:15 +0530 https://www.taxtmi.com/highlights?id=33045