Supreme Court · 2011 INSC 625 · Decided 30 August 2011
M/S. Air Liquide North India PVT. LTD. v. Commissioner, Central Excise, Jaipur-I
- Court
- Supreme Court of India
- Citation
- 2011 INSC 625 · [2011] 13 S.C.R. 866
- Case number
- CIVIL APPEAL No. 43/2005
- Decided
- 30 August 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985 - Chapter 28 - C Manufacture - Appellant purchased Helium gas from the market in bulk and repacked the same into smaller cylinders after giving different grades to it and then sold the same in the open market- Whether the treatment undertaken by the appellant to Helium gas purchased by it D from the open market amounted to manufacture, rendering the goods liable to duty under Chapter Note 10 of Chapter 28 of the Act - Held: If a product/commodity, after some process is undertaken or treatment ir; given, assumes a
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