https://www.taxtmi.com/caselaws?id=167428 The appeal was rejected, affirming that prilling of ammonium nitrate does not constitute "manufacture" and prilled ammonium nitrate is not liable to be charged to duty under Item 68 of the Central Excise Tariff Schedule when it has already suffered duty under the same item. en-us Fri, 07 Jun 1985 00:00:00 +0530 Fri, 19 Dec 2014 14:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167428 The appeal was rejected, affirming that prilling of ammonium nitrate does not constitute "manufacture" and prilled ammonium nitrate is not liable to be charged to duty under Item 68 of the Central Excise Tariff Schedule when it has already suffered duty under the same item. Case-Laws Central Excise Fri, 07 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167428