https://www.taxtmi.com/caselaws?id=85559 ANFO manufactured by mixing ammonium nitrate and diesel oil was treated as falling within "Prepared Explosives" under Chapter Heading 3602.00, with the HSN used as an interpretative aid where the tariff contained no specific definition. On that basis, the product was regarded as excisable. Exemption under Notification No. 167/86, as amended, was unavailable because "Prepared Explosives" were not covered on the relevant dates and the amendment did not extend the benefit to the tariff heading under which ANFO fell. The prior Tribunal ruling on the same product was treated as fully answering the assessee's objections. en-us Wed, 31 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85559 ANFO manufactured by mixing ammonium nitrate and diesel oil was treated as falling within "Prepared Explosives" under Chapter Heading 3602.00, with the HSN used as an interpretative aid where the tariff contained no specific definition. On that basis, the product was regarded as excisable. Exemption under Notification No. 167/86, as amended, was unavailable because "Prepared Explosives" were not covered on the relevant dates and the amendment did not extend the benefit to the tariff heading under which ANFO fell. The prior Tribunal ruling on the same product was treated as fully answering the assessee's objections. Case-Laws Central Excise Wed, 31 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85559