TaxTMI 
TaxTMI 
TaxTMI 
2004 (6) TMI 91
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....it is transferred to cylinders, some quantity of Ammonia which escapes in vapour form is dissolved in water and is called liquid Ammonia. This liquid Ammonia is also sold to the customer without payment of duty. The charge of the revenue is that in view of Note 10 to Chapter 28 of Schedule to Central Excise Tariff Act, the activity of dissolving un-hydrous Ammonia in water to render ammonia marketable to the customers in the form of liquid ammonia is covered by the definition of "the adoption of any other treatment to render the product marketable to customers" and therefore this liquid ammonia is liable to central excise duty. The decision of Commissioner (Appeals) that activity of transferring of ammonia gas from bulk containers into smal....
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....y other treatment to render the products marketable to customers" has been examined and it was held that - "4. One of the meaning of the word 'rendering' the one that would obviously apply, to the phrase of the note under consideration is "cause to be or become; make of a certain nature, quality, condition etc." (New Shorter Oxford English Dictionary). From this meaning and indeed by common usage of this word, it is only the treatment which makes a product marketable to the consumer which was so rendered. That is to say, the process to fall within the scope of the "any other treatment" it must be one which confers upon a product the attributes of marketability which did it not possess earlier. We must note here the significance of....
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....te 10 to Chapter 28 and it would amount to manufacture". We find that Note 10 to Chapter 28 is as under - "10. In relation to products of this Chapter, labelling or relabelling of containers and 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"." We find that the scope of the words 'adoption of any other treatment to render the product marketable to consumer' has been examined by the Tribunal in case of Lakme Lever Ltd. v. CC, Mumbai - 2001 (127) E.L.T. 790 wherein it was held that if the product were already marketable then any amount of treatment to enhance its marketability would not amount to manufacture within....