Excise duty treatment of ammonium nitrate: prior circulars withdrawn and tribunal precedents accepted to ensure uniform application. Board accepts the larger Bench finding that ammonium nitrate processed from crude lumps, damaged CAN or melt into fine powder/crystalline form meets the tests of manufacture and marketability and is liable to central excise; it therefore withdraws Circulars Nos. 44/89-CX.3 and 56/89-CX.3 as inconsistent with that settled position, directs field formations and trade to be informed, and requires pending disputes to be decided accordingly.
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Excise duty treatment of ammonium nitrate: prior circulars withdrawn and tribunal precedents accepted to ensure uniform application.
Board accepts the larger Bench finding that ammonium nitrate processed from crude lumps, damaged CAN or melt into fine powder/crystalline form meets the tests of manufacture and marketability and is liable to central excise; it therefore withdraws Circulars Nos. 44/89-CX.3 and 56/89-CX.3 as inconsistent with that settled position, directs field formations and trade to be informed, and requires pending disputes to be decided accordingly.
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