2008 (1) TMI 695

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tail packs nor adopting any other treatment as required under Chapter Note 10, their activity falls outside the purview of Chapter Note 10 of Chapter 28 - appeal allowed.
Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : Shri Bhaskar Thakkar, ACA, for the Appellant. Shri J.K. Jha, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ellants' contention that re-filling of carbon-di-oxide gas from tankers to cylinders will not constitute repacking from bulk pack to retail pack, as has been held in the case of Ammonia Supply Co. v. Commissioner of Central Excise, Delhi - 2001 (131) E.L.T. 626 (T) in respect of similar activities in the case of refilling of ammonia gas from tankers to cylinders. 3. We find that the Chapter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ircumstances, to hold the very same activity of re-filling cylinders to be falling under the scope of "any other treatment to render the product marketable", is not warranted. There is also no reference to any other activity or treatment which the appellants do on the impugned goods apart from mere re-filling into cylinders. 4. As such, we are of the view that irrespective of whether the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X