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of <h1>Explosives in Mining Not Eligible for Duty Exemption Under Chapter 36, Clarifies Circular; Pending Assessments to Conclude.</h1> The circular clarifies the eligibility of explosives under Chapter 36 for duty exemption per Notification No. 191/87-C.E. It addresses doubts about whether explosives used in mining for manufacturing copper, zinc, or lead concentrates qualify for this exemption. The Supreme Court's interpretation of sales tax laws in a related case does not apply here due to differences in excise law. The clarification states that explosives not used directly in the manufacturing process within a 'factory,' as defined by the Central Excises & Salt Act, 1944, are not eligible for exemption. Pending assessments should be finalized accordingly, and relevant parties informed.
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