2002 (12) TMI 511

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..... Usha, President]. - The only issue arising in this appeal is whether the activity of filling duty paid oxygen into cylinders received by the appellant through pipeline from the supplier-manufacturers amounted to manufacture so as to attract central excise duty for the period prior to 1-3-97. Demand in this case relates to the period from 1-4-93 to 1-3-97. 2. The appellant filed classifica .....

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..... - Other The above would show that prior to 23-7-96 there will be a change in the tariff entry basing on oxygen being filled in cylinders. The appellant would contend that a change in the tariff entry by itself would not make oxygen dutiable in its hand unless it is proved that filling of oxygen received through pipeline into cylinders will have the effect of transformation of the goods int .....

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..... 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 . Therefore, the issue is relevant only for the period prior to 1-3-97. Going by the test laid down in the decisions of the Supreme Court, referred above, we are of the view that no manufacturing process takes place in the activity o .....

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