2000 (9) TMI 608

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..... adhwa, Member (J)]. The short point involved in the present appeal is as to whether the appellants who are buying Nitrous Oxide Gas from the original manufacturers and selling to their customers by transferring from big size cylinder to small size cylinders brought by the customers of their own, can be said to be manufacture of Nitrous Oxide Gas , in view of Chapter Note 10 of Chapter 28 .....

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..... adjudicating - (i) the goods are not packed either for whole sale or retail sale in pre-packed condition; (ii) the packing is generally not done without the purchaser being present; (iii) the commodity is neither prepacked nor the quantity packed therein is also predetermined; (iv) the small cylinders do not contain information such as - name of the manufacturer, quantit .....

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..... nt to treat as non-manufacture as manufacture etc. 5. It is also observed by the Assistant Commissioner that in most of the cases, Cylinders are owned by the customers and the same are brought by them. Admittedly, the gas in question has to be sold in cylinders and merely because the cylinders in which the same is being re-filled on sale from the big cylinders, the activity cannot be said to be .....

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