Withdrawal of circulars 44/89-CX.3 dated 19.7.1989 and 56/89-CX.3 dated 21.9.1989

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....Board of Excise and Customs New Delhi,18^th April, 2007 Subject:- Withdrawal of circulars 44/89-CX.3 dated 19.7.1989 and 56/89-CX.3 dated 21.9.1989- regarding. I am directed to invite your attention to Board's Circular No. 44/89-CX.3, dated 19.7.1989, wherein  the field formations were instructed that no central excise duty is to be paid on prilled ammonium nitrate obtained from melt....

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....fy the two tests - one of manufacture and other of marketability, for subjecting any goods to levy of excise duty.  The Tribunal further held that the statement of law laid down in CCE, Aurangabad Vs. Anil Chemicals Pvt. Limited must be held to be incorrect.  Based on the law laid down by the larger Bench of the Tribunal, the regular Bench has decided accordingly the appeals in the case ....

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