2002 (12) TMI 511

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order per : Justice K.K. Usha, President]. - The only issue arising in this appeal is whether the activity of filling duty paid oxygen into cylinders received by the appellant through pipeline from the supplier-manufacturers amounted to "manufacture" so as to attract central excise duty for the period prior to 1-3-97. Demand in this case relates to the period from 1-4-93 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re will be a change in the tariff entry basing on oxygen being filled in cylinders. The appellant would contend that a change in the tariff entry by itself would not make oxygen dutiable in its hand unless it is proved that filling of oxygen received through pipeline into cylinders will have the effect of transformation of the goods into a new commodity. Oxygen received through pipeline continues ....