2011 (6) TMI 482

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..... 05/TH-II/2003 dated 30/09/2003 passed by the Commissioner of Central Excise (Appeals), Mumbai-VI. 2. The facts of the case, in brief, are as follows: 2.1 M/s.Ammonia Supply Co., Thane, are the manufacturers of Liquor Ammonia falling under Chapter 28 of the CETA 1985. In addition to manufacture, they are also engaged in the activity of offloading ammonia from bulk tankers and filling the same i .....

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..... he impugned order. 2.2  The only ground taken in the appeal memorandum is that note 10 to Chapter 28 provides that 'labeling or re-labeling of containers or 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' in relation to products of Chapter 28. Since the ammonia is unloaded from .....

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..... ia gas from bulk tankers into smaller cylinders would not amount to manufacture and therefore, no duty liability under the Central Excise Act is attracted. 7. The ratio of the said judgement applies squarely to the facts of the present case. Therefore, we do not find any merit in the appeal and accordingly, dismiss the same.                .....

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