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Court Rules Gas Filling Not Manufacturing; Duty Demand Overturned; No Marketability Change in Gas.

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....Gas filing activity - whether the activity undertaken by the appellant amounts to manufacture? - Gas is already marketable in its original form and the activity undertaken by the appellant does not render the gas marketable which is already marketable - demand of duty set aside - AT....

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Court Rules Gas Filling Not Manufacturing; Duty Demand Overturned; No Marketability Change in Gas.