2008 (1) TMI 695

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....lant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. The appellants refill carbon-di-oxide gas from tankers, which is purchased by them after payment of appropriate excise duty, into cylinders. The issue in question is whether such activity by the appellants amounts to manufacture under Chapter Note 10 of Chapter 28....

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....ct of similar activities in the case of refilling of ammonia gas from tankers to cylinders. 3. We find that the Chapter Note 10 creates a legal fiction bringing in the purview of manufacturing activity "labelling or re-labelling" being accompanied by either re-packing from bulk pack to retail pack or adoption of any other treatment to render the product marketable to the consumer. But neit....