https://www.taxtmi.com/caselaws?id=288453 Mixing ammonium nitrate and fuel oil to produce ANFO was treated as manufacture because it created a distinct commodity with a separate name, character and use. ANFO was held to be excisable goods despite captive consumption, as marketability and a separate identity were sufficient for central excise levy. It was also treated as a prepared explosive falling under Chapter 36, with technical and trade usage supporting that classification. On limitation, the extended period was not available because the record did not establish fraud, wilful misstatement, suppression of facts, or intent to evade duty; the demand was therefore restricted to the normal six-month period. en-us Tue, 26 Jul 1988 00:00:00 +0530 Wed, 28 Oct 2020 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288453 Mixing ammonium nitrate and fuel oil to produce ANFO was treated as manufacture because it created a distinct commodity with a separate name, character and use. ANFO was held to be excisable goods despite captive consumption, as marketability and a separate identity were sufficient for central excise levy. It was also treated as a prepared explosive falling under Chapter 36, with technical and trade usage supporting that classification. On limitation, the extended period was not available because the record did not establish fraud, wilful misstatement, suppression of facts, or intent to evade duty; the demand was therefore restricted to the normal six-month period. Case-Laws Central Excise Tue, 26 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288453