https://www.taxtmi.com/caselaws?id=760528 CESTAT Mumbai held that refilling imported Hepta Propane/FM-200 gas from bulk containers to smaller cylinders does not constitute manufacture under note 9 to chapter 38 of Central Excise Tariff Act, 1985. The process involved filling gas into seamless cylinders under pressure using nitrogen gas, but this did not create any perceptible change in the imported product. The tribunal distinguished this from manufacturing processes, noting that simple transfer of material between containers without treatment to render products marketable does not amount to manufacture. Relying on SC precedent in Vadilal Gases Ltd. and coordinate bench decision in 3M India Ltd., CESTAT set aside the Commissioner's order imposing central excise duty and penalty, allowing the appeal. en-us Mon, 21 Oct 2024 00:00:00 +0530 Tue, 22 Oct 2024 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760528 CESTAT Mumbai held that refilling imported Hepta Propane/FM-200 gas from bulk containers to smaller cylinders does not constitute manufacture under note 9 to chapter 38 of Central Excise Tariff Act, 1985. The process involved filling gas into seamless cylinders under pressure using nitrogen gas, but this did not create any perceptible change in the imported product. The tribunal distinguished this from manufacturing processes, noting that simple transfer of material between containers without treatment to render products marketable does not amount to manufacture. Relying on SC precedent in Vadilal Gases Ltd. and coordinate bench decision in 3M India Ltd., CESTAT set aside the Commissioner's order imposing central excise duty and penalty, allowing the appeal. Case-Laws Central Excise Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760528