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of <h1>CBEC Withdraws 1989 Circulars: Ammonium Nitrate in All Forms Now Subject to Excise Duty per CESTAT Ruling.</h1> The circular issued by the Central Board of Excise and Customs announces the withdrawal of two previous circulars, 44/89-CX.3 and 56/89-CX.3, from 1989. These earlier circulars had exempted prilled and crystalline coated ammonium nitrate from excise duty based on a Tribunal order. However, a larger Bench of the CESTAT later ruled that ammonium nitrate in various forms is subject to excise duty, contradicting the earlier decision. The Board has decided to accept this new legal position, withdraw the outdated circulars, and resolve any pending disputes accordingly. Trade and field formations are to be informed of this change.
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