https://www.taxtmi.com/caselaws?id=51786 The Appellate Tribunal allowed the appeal in favor of the appellants, ruling that affixing labels on cylinders containing Helium gas did not amount to manufacturing under Note 10 of Chapter 28 of the Central Excise Tariff. The Tribunal emphasized that the appellants' actions did not meet the criteria for the legal fiction of manufacture, as they were not repacking goods from bulk packs to retail packs. Therefore, the activity did not attract excise duty as claimed by the Revenue, providing clarity on the scope of manufacturing activities under the Central Excise Tariff. en-us Thu, 04 Apr 2002 00:00:00 +0530 Tue, 28 Sep 2010 12:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51786 The Appellate Tribunal allowed the appeal in favor of the appellants, ruling that affixing labels on cylinders containing Helium gas did not amount to manufacturing under Note 10 of Chapter 28 of the Central Excise Tariff. The Tribunal emphasized that the appellants' actions did not meet the criteria for the legal fiction of manufacture, as they were not repacking goods from bulk packs to retail packs. Therefore, the activity did not attract excise duty as claimed by the Revenue, providing clarity on the scope of manufacturing activities under the Central Excise Tariff. Case-Laws Central Excise Thu, 04 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51786