https://www.taxtmi.com/caselaws?id=48825 Ammonium nitrate obtained by processing crude lumps, damaged calcium ammonium nitrate and ammonium nitrate melt was treated as manufactured goods for central excise purposes because the process of mixing with water, removing impurities, adding aluminium bicarbonate, evaporating water and grinding crystals produced a commercially distinct and independently marketable product. Applying the settled test of manufacture, the Tribunal found that the product had a different name, character and use from the inputs and was therefore excisable under Chapter Heading 31.02. The contrary view in Anil Chemicals was rejected, and the view in IDL Chemicals was approved. en-us Wed, 07 Jun 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48825 Ammonium nitrate obtained by processing crude lumps, damaged calcium ammonium nitrate and ammonium nitrate melt was treated as manufactured goods for central excise purposes because the process of mixing with water, removing impurities, adding aluminium bicarbonate, evaporating water and grinding crystals produced a commercially distinct and independently marketable product. Applying the settled test of manufacture, the Tribunal found that the product had a different name, character and use from the inputs and was therefore excisable under Chapter Heading 31.02. The contrary view in Anil Chemicals was rejected, and the view in IDL Chemicals was approved. Case-Laws Central Excise Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48825