2001 (6) TMI 278

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....e along with B.L. Narasimhan, Advocate, for the Appellants. Shri Mewa Singh, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issue arising in the present appeal is whether off-loading of Hydrogen Peroxide and Acetic Acid from the tankers and filling the same into cylinders of lower capacity, which are being labelled by the appellants, would amount to re-packing of....

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.... that the assessee in this case resorted to labelling or re-labelling the container while filling the Ammonia gas into smaller containers. As per Note quoted above, labelling or re-labelling of the container should take place at a time when the goods are packed from bulk packs to retail packs. The assessee was not getting Ammonia in bulk packs. They were getting it in tankers. Ammonia gas brought ....