https://www.taxtmi.com/caselaws?id=50629 The Appellate Tribunal CEGAT, Bangalore held that filling ammonia from bulk tankers into smaller cylinders does not amount to a manufacturing process under Note 10 to Chapter 28. Since the assessee did not engage in labeling or re-labeling containers during the process, it did not meet the criteria for constituting a manufacturing process. Therefore, no duty liability under the Central Excise Act could be imposed on the assessee. The Tribunal accepted the party's contention and allowed the appeal, ruling in favor of the party based on the legal provisions and previous decisions. en-us Tue, 26 Jun 2001 00:00:00 +0530 Wed, 25 Aug 2010 10:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50629 The Appellate Tribunal CEGAT, Bangalore held that filling ammonia from bulk tankers into smaller cylinders does not amount to a manufacturing process under Note 10 to Chapter 28. Since the assessee did not engage in labeling or re-labeling containers during the process, it did not meet the criteria for constituting a manufacturing process. Therefore, no duty liability under the Central Excise Act could be imposed on the assessee. The Tribunal accepted the party's contention and allowed the appeal, ruling in favor of the party based on the legal provisions and previous decisions. Case-Laws Central Excise Tue, 26 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50629