https://www.taxtmi.com/caselaws?id=32570 Mere filling of duty-paid anhydrous ammonia into small cylinders or HDPE jars, without relabelling, was not treated as packing, repacking or manufacture under Chapter Note 10 to Chapter 28. The Tribunal relied on earlier tariff rulings and held that the activity did not attract excise duty on that basis. Conversion of anhydrous ammonia into liquid ammonia or aqueous solution was also held not to amount to manufacture under Section 2(f) of the Central Excise Act, following the Board circular stating that no further duty is payable on duty-paid anhydrous ammonia. The impugned order was set aside and the appeals were allowed. en-us Mon, 11 Aug 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32570 Mere filling of duty-paid anhydrous ammonia into small cylinders or HDPE jars, without relabelling, was not treated as packing, repacking or manufacture under Chapter Note 10 to Chapter 28. The Tribunal relied on earlier tariff rulings and held that the activity did not attract excise duty on that basis. Conversion of anhydrous ammonia into liquid ammonia or aqueous solution was also held not to amount to manufacture under Section 2(f) of the Central Excise Act, following the Board circular stating that no further duty is payable on duty-paid anhydrous ammonia. The impugned order was set aside and the appeals were allowed. Case-Laws Central Excise Mon, 11 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32570