2008 (8) TMI 147

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.... Shri S. Venkatachalam, Advocate, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - The short question arising in this appeal of the Revenue is whether the activity in question undertaken by the respondents during the period of dispute amounted to "manufacture" under Section 2(f) of the Central Excise Act by virtue of Note 11 to Chapter 29 of the CETA Schedule. The activity was packi....

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....n the first case, it was held that the activity of pouring chemicals from a bulk container into smaller containers did not amount to "manufacture" in terms of Note 6 to Chapter 34. In the second case, it was held that the process of filling gases from a tanker into individual cylinders of specified capacity for the purpose of retail sale could not be treated as repacking from bulk pack to retail p....