2001 (6) TMI 278 - AT - Central Excise

Summary

The appellate tribunal in New Delhi ruled in favor of the appellants regarding the off-loading and filling of Hydrogen Peroxide and Acetic Acid, stating it did not amount to manufacturing as per Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985. The decision was based on a previous case involving Ammonia gas, where a similar activity was deemed not to be manufacturing. Consequently, the tribunal allowed the stay petitions of the appellants unconditionally.