Helium Gas purchased in bulk, processed and sold in cylinders – liable to excise duty – Supreme Court

Air Liquid North India Pvt. Ltd. Vs Commissioner Central Excise (Supreme Court of India)-  Relabelling would not mean mere fixing of another label. When the appellant was selling different cylinders with different marking or different certificates to its different customers, we can say that the appellant was virtually giving different marks or different labels to different cylinders having different quality and quantity of gas. It can be very well said that the Helium purchased by the appellant was in a marketable state but it is equally true that by giving different treatment and purifying ...