https://www.taxtmi.com/caselaws?id=50513 Filling ammonia from bulk tankers into smaller returnable cylinders did not amount to manufacture under Note 10 to Chapter 28 of the Central Excise Tariff Act, 1985. The deeming provision applied only where the statutory conditions of labelling or re-labelling while repacking from bulk packs to retail packs, or some other treatment making the product marketable to the consumer, were strictly satisfied. Here the goods were received in tankers, not bulk packs, and there was no proof of labelling, re-labelling, or any marketability-enhancing treatment. No central excise duty liability could therefore be fastened. en-us Wed, 30 May 2001 00:00:00 +0530 Mon, 22 Dec 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50513 Filling ammonia from bulk tankers into smaller returnable cylinders did not amount to manufacture under Note 10 to Chapter 28 of the Central Excise Tariff Act, 1985. The deeming provision applied only where the statutory conditions of labelling or re-labelling while repacking from bulk packs to retail packs, or some other treatment making the product marketable to the consumer, were strictly satisfied. Here the goods were received in tankers, not bulk packs, and there was no proof of labelling, re-labelling, or any marketability-enhancing treatment. No central excise duty liability could therefore be fastened. Case-Laws Central Excise Wed, 30 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50513