https://www.taxtmi.com/circulars?id=6265 Explosives under Chapter 36 qualify for exemption under Notification No. 191/87-C.E. only if used in or in relation to the manufacture of copper, zinc or lead concentrates within a factory as defined in Section 2(e) of the Central Excises & Salt Act, 1944; use for blasting in mines outside that factory definition does not attract the concession, and pending assessments are to be finalised accordingly. en-us Wed, 05 Jan 1994 00:00:00 +0530 Wed, 01 Jul 2009 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6265 Explosives under Chapter 36 qualify for exemption under Notification No. 191/87-C.E. only if used in or in relation to the manufacture of copper, zinc or lead concentrates within a factory as defined in Section 2(e) of the Central Excises & Salt Act, 1944; use for blasting in mines outside that factory definition does not attract the concession, and pending assessments are to be finalised accordingly. Circulars Central Excise Wed, 05 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6265