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Issues: Whether ammonium nitrate obtained by processing crude lumps, damaged calcium ammonium nitrate and ammonium nitrate melt amounts to manufacture and is classifiable and excisable under Chapter Heading 31.02.
Analysis: The process involved mixing the inputs with water, removing impurities, adding aluminium bicarbonate to eliminate calcium, evaporating the water and grinding the resulting crystals into powder. Applying the settled test of manufacture, a process results in manufacture when it brings into existence a new and distinct commodity having a different name, character or use and one known to the market as such. On the facts, the product obtained was commercially distinct from the inputs and was independently marketable. The Tribunal therefore held that the tests of manufacture and marketability were satisfied.
Conclusion: Ammonium nitrate in the form produced by the appellants was held to be manufactured and excisable, and the contrary view in Anil Chemicals was rejected while the view in IDL Chemicals was approved.
Ratio Decidendi: A process that brings into existence a commercially distinct and marketable product having a different name, character or use amounts to manufacture for central excise purposes.
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