Per K.C. Mamgain : Heard both sides.

2. The appellants are traders in un-hydrous Ammonia falling under Chapter sub-heading 2814.90 of the Schedule to Central Excise Tariff Act, 1985 and they are registered as a dealer with the Central Excise Department. They are receiving duty paid un-hydrous Ammonia in tankers. From tanks when it is transferred to cylinders, some quantity of Ammonia which escapes in vapour form is dissolved in water and is called liquid Ammonia. This liquid Ammonia is also sold to the customer without payment of duty. The charge of the revenue is that in view of note 10 to Chapter 28 of Schedule to Central Excise Tariff Act, the activity of dissolving un-hydrous Ammonia in water to render ammonia marketable to the customers in the form of liquid ammonia is covered by the definition of "the adoption of any other treatment to render the product marketable to customers" and therefore this liquid ammonia is liable to central excise duty. The decision of Commissioner (appeals) that activity of transferring of ammonia gas from bulk containers into smaller container will not amount to manufacturing process and no duty liability can be imposed on the appellants is not