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of <h1>Excise Duty Exemption for ANFO in Limestone Mines: Broad Interpretation of 'Workshop' Under Notification No. 182/87-CE.</h1> The circular addresses the eligibility of excise duty exemption for Ammonium Nitrate Fuel Oil (ANFO) under Notification No. 182/87-CE, as amended. ANFO, a highly explosive product used for blasting, is manufactured by cement factories in sheds within limestone mines. The term 'workshop' in the notification is interpreted broadly to include such manufacturing sheds. Consequently, it is clarified that the excise duty exemption is applicable to ANFO manufactured in these sheds from the amendment date of Notification No. 234/88-C.E. The guidelines should be communicated to relevant authorities, and pending assessments should be finalized accordingly.
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