2008 (8) TMI 178

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....r. Samir Chakratorty, Advocate and Shri D.K. Saha, Consultant for Shri Firoz Ahmed, for the Appellant. Shri J.A. Khan, SDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - After hearing both sides for some time, we are of the view that the appeals can be disposed off today. Hence we waive the requirement of pre-deposit and proceed to hear and dispose off the appeals. ....

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....ed in 2005 (188) E.L.T. 467 (S.C.), which has been applied in a number of other cases by the Tribunal, the impugned goods viz. Anhydrous Ammonia filled in small cylinders from tankers cannot be held to be manufactured goods. In addition, Dr. Chakraborty also states that in view of the decision of the Tribunal in the case of Ammonia Supply Company v. commissioner of Central Excise, New Delhi report....

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....ted in the impugned order. 5. After hearing both sides, we find that the arguments made on behalf of the appellants are reasonable and are supported  by previous decisions of the Tribunal. It is now settled law that re-packing has to be accompanied by re-labelling to attract the mischief of Chapter Note 10 to Chapter 28. In this case, the appellants clearly contended before the ld. Adjudic....