M/S Air Liquide North India Pvt. Ltd vs Commnr. Of Central Excise, Jaipur -I

The Supreme Court examined whether the treatment of Helium gas by the appellant constituted 'manufacture' under Chapter Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985. The Court held that the processes undertaken by the appellant, including testing and repacking, did not result in a change of the chemical or physical properties of Helium gas, and thus did not amount to manufacture. The Tribunal's decision to classify these activities as manufacture was overturned, and the appeal was allowed in favor of the appellant.