Supreme Court Rules Gas Filling and Mixing Aren't Manufacturing Under Note 10, Chapter 28 of Excise Tariff Act.

Deemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope of Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 - Activity is not amounting to manufacture - SC .....

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