https://www.taxtmi.com/caselaws?id=52931 The Tribunal concluded that dissolving un-hydrous Ammonia in water to produce liquid Ammonia does not constitute manufacturing under Note 10 to Chapter 28 of the Central Excise Tariff Act, 1985. Consequently, no additional excise duty liability arises on the liquid Ammonia. The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal. en-us Tue, 01 Jun 2004 00:00:00 +0530 Mon, 08 Jul 2024 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52931 The Tribunal concluded that dissolving un-hydrous Ammonia in water to produce liquid Ammonia does not constitute manufacturing under Note 10 to Chapter 28 of the Central Excise Tariff Act, 1985. Consequently, no additional excise duty liability arises on the liquid Ammonia. The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal. Case-Laws Central Excise Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52931