2011 (6) TMI 482

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....ted against the order-in-appeal No. PD/105/TH-II/2003 dated 30/09/2003 passed by the Commissioner of Central Excise (Appeals), Mumbai-VI. 2. The facts of the case, in brief, are as follows: 2.1 M/s.Ammonia Supply Co., Thane, are the manufacturers of Liquor Ammonia falling under Chapter 28 of the CETA 1985. In addition to manufacture, they are also engaged in the activity of offloading ammo....

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.... department is in appeal before us against the impugned order. 2.2  The only ground taken in the appeal memorandum is that note 10 to Chapter 28 provides that 'labeling or re-labeling of containers or repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture' in relation to products of Ch....