Prilled ammonium nitrate – Dutiability Board accepts Tribunal judgement and withdraws earlier Circular
Board Circular No. 44/89 instructed that no excise duty is payable on ammonium nitrate. But the CESTAT Larger Bench later in 2000 decided that it was indeed dutiable. Respectfully accepting the Tribunal’s verdict, Board has now withdrawn the Circular No. 44/89. While covering the draft circular DDT 580 Dated 26th March, 2007 had asked why it took the Board seven years to accept the Tribunal Judgement which was in favour of Revenue.
Circular No. 848/06/2007-CX., Dated: April 18, 2007