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of <h1>Converting Anhydrous to Aqueous Ammonia Isn't 'Manufacture' u/s 2(f) of Central Excise Act, 1944-No Extra Duty Needed.</h1> The circular addresses whether converting anhydrous ammonia into aqueous ammonia constitutes 'manufacture' under Section 2(f) of the Central Excise Act, 1944. It clarifies that this conversion is merely a transportation method and does not qualify as 'manufacture,' as both forms fall under the same sub-heading in the tariff. The process is simple and does not involve significant technology. Consequently, if the anhydrous ammonia is duty-paid, no additional duty is required for the aqueous form. The circular advises resolving pending disputes based on these guidelines.
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