Eligibility of Explosives (Chapter 36) for exemption from duty under Notification No. 191/87-C.E. - Clarification - Regarding

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....om F.No. 108/1/92-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Eligibility of Explosives (Chapter 36) for exemption from duty under Notification No. 191/87-C.E. - Clarification - Regarding. I am directed to say that doubts have been expressed as to whether explosives when used in blasting mines for the p....

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....ded for use by him as raw material, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants in the manufacture of processing of goods for sale or in mining or in the generation or distribution of electricity or in other form of power." 4. The Supreme Court while interpreting the aforesaid entry had made certain observation relating to ....