https://www.taxtmi.com/caselaws?id=74082 ANFO, produced by mixing ammonium nitrate prills with fuel oil for blasting, is treated as a distinct prepared explosive under Chapter 36 because the mixture alters the character of the material and fits the tariff description; it is therefore liable to central excise duty. A simple mixing process and captive consumption do not prevent classification where trade understanding and Harmonised System Explanatory Notes support the tariff entry. Where the assessee's claim for Modvat relief under Rule 57-A was not examined by the lower authority and the record was insufficient for a final finding, the entitlement issue requires remand for limited consideration. en-us Tue, 02 Feb 1988 00:00:00 +0530 Mon, 06 Jun 2011 16:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74082 ANFO, produced by mixing ammonium nitrate prills with fuel oil for blasting, is treated as a distinct prepared explosive under Chapter 36 because the mixture alters the character of the material and fits the tariff description; it is therefore liable to central excise duty. A simple mixing process and captive consumption do not prevent classification where trade understanding and Harmonised System Explanatory Notes support the tariff entry. Where the assessee's claim for Modvat relief under Rule 57-A was not examined by the lower authority and the record was insufficient for a final finding, the entitlement issue requires remand for limited consideration. Case-Laws Income Tax Tue, 02 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74082