The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty...

The activity of filling imported Hepta Propane/FM-200 gas from bulk containers into smaller empty cylinders does not constitute a manufacturing process under Note 9 to Chapter 38 of the Central Excise Tariff Act, 1985. The refilling process involves transferring the gas under high pressure using nitrogen gas, without any perceptible change or treatment to render the product marketable. The imported gas and nitrogen gas remain unaltered after refilling into the cylinders. The Circular No. 342/58/97-CX clarifies that simply transferring material from one container to another does not qualify as "packing" to be considered manufacturing. The Tribunal's decision aligns with previous rulings, including M/s 3M India Ltd. and Commissioner of Centra..... .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X