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of <h1>CEGAT Tribunal: ANFO ruled dutiable, case remanded for duty calculation</h1> The Appellate Tribunal CEGAT, Chennai allowed the Revenue's appeal regarding non-payment of duty on Ammonium Nitrate Fuel Oil (ANFO). The Tribunal ruled ... Ammonium Nitrate Fuel Oil is goods and leviable to duty The Appellate Tribunal CEGAT, Chennai ruled in a Revenue appeal against dropping proceedings for non-payment of duty on Ammonium Nitrate Fuel Oil (ANFO). The Tribunal held that ANFO is dutiable, citing previous judgments. The matter was remanded to the original authority for computing duty and penalty, considering an exemption notification from 26-7-1988. The appeal was allowed by way of remand.
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