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TMI Blog2008 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 28 - further, in view of the Board’s Circular No. 236/70/96-CX, dated 1-8-96, liquid ammonia (Aqueous Solution) produced from Anhydrous Ammonia does not amount to manufacture and hence no duty is chargeable on the liquid ammonia. - E/84-87 & 100/2008 - A1792-796/KOL/2008 - Dated:- 11-8-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) in Appeal Nos. Dr. Sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abel while filling the Ammonia from big cylinders to small cylinders. This submission of the appellants has not been anywhere controverted in the Adjudication order nor was there any such allegation in the Show Cause Notice. As such, it is contended on behalf of the appellants that applying the ratio of the decision in the case of Commr. of Central Excise, Mumbai v. Johnson Johnson Ltd. repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onia which gets liquefied into Aqueous Solution. This is produced in small quantity while refilling ammonia into Static tankers. Dr. Chakraborty states that in view of the Board's Circular No. 236/70/96-CX, dated 1-8-96, liquid ammonia produced from Anhydrous Ammonia does not amount to manufacture and hence no duty is chargeable on the liquid ammonia. 4. Heard the Ld. SDR who reiterates the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt (cited supra). In addition, the appellants' case is supported by the previous decisions of the Tribunals in the case of Ammonia Supply Company and Deepak Trading Co. (cited supra) which held that filling of ammonia into cylinders does not also amount to packing or repacking. As regards the liquid ammonia, we find that the cited Board's Circular dt. 1-8-96 categorically holds that process of con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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