https://www.taxtmi.com/caselaws?id=775265 Compressing hydrogen gas received through a pipeline into cylinders and affixing a trademark was analysed under the tariff notes and the definition of manufacture to determine whether the process made the gas marketable within Chapter Note 9 to Chapter 28 of the Central Excise Tariff Act, 1985. The commentary follows prior Tribunal reasoning that "consumer" in the note does not include an industrial user buying goods for further industrial use. As the gas was already marketable in its original form, mere compression and cylinder filling did not create a new product or render a non-marketable product marketable, and the activity was treated as not amounting to manufacture for central excise purposes. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775265 Compressing hydrogen gas received through a pipeline into cylinders and affixing a trademark was analysed under the tariff notes and the definition of manufacture to determine whether the process made the gas marketable within Chapter Note 9 to Chapter 28 of the Central Excise Tariff Act, 1985. The commentary follows prior Tribunal reasoning that "consumer" in the note does not include an industrial user buying goods for further industrial use. As the gas was already marketable in its original form, mere compression and cylinder filling did not create a new product or render a non-marketable product marketable, and the activity was treated as not amounting to manufacture for central excise purposes. Case-Laws Central Excise Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775265