1988 (2) TMI 324

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....nce and utilised the same captively without payment of Central Excise duty. A duty of Rs. 1,13,401.33 paise has been demanded by the lower authority in respect of ANFO manufactured and utilised during the period 1-3-1986 to 31-10-1986 holding the goods to be assessable under Chapter Heading 3601.00 treating the same to be prepared explosives. 2. The learned advocate for the appellants pleaded that ANFO is nothing but a simple mixture of Ammonium nitrate and fuel oil. He pleaded that the appellants purchased duty paid prilled Ammonium nitrate assessable under Tariff Heading 68, and mixed 100 units of Ammonium Nitrate with 6 units of furnace oil and a simple mixture thus obtained is what constituted ANFO. He conceded that the mixture so ob....

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....o-operation Council and it would be relevant to refer to the Explanatory Notes to this for the purpose of under-standing the scope of the Tariff entries under Chapter 36. He pointed out that in the Explanatory Notes under Heading 36.02, prepared explosives have been specifically a covered and ANFO figures under that heading. He pleaded that notwithstanding the fact that Ammonium Nitrate with fuel oil was in the nature of prepared explosive which is a product known differently from Ammonium Nitrate in the trade. In this connection, he stated that internationally also, as seen from the Explanatory Notes to Harmonised coding system, ANFO was recognised as a product apart from Ammonium Nitrate as a prepared explosive. 4. We observe that it i....