Central Excise - Eligibility of excise duty exemption under Notification No. 182/87-CE, dated 10-7-1987, as amended, to Ammonium Nitrate Fuel Oil (ANFO) manufactured in a shed situated within the mines area - Doubt regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7, as amended, to Ammonium Nitrate Fuel Oil (ANFO) manufactured in a shed situated within the mines area - Doubt regarding Circular No. 22/90-CX.3 Dated 26-4-1990 ] [From F.No. 112/3/90-CX.3] Subject : Central Excise - Eligibility of excise duty exemption under Notification No. 182/87-CE, dated 10-7-1987, as amended, to Ammonium Nitrate Fuel Oil (ANFO) manufactured in a shed sit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or discussion in the Tariff-cum-General Conference of Collectors of Customs Central Excise (North Zone) held at Jaipur on 10th and 21st February, 1990. It was decided that the term 'workshop' as referred to in Notification No. 182/87-C.E., dated 10-7-1987 has got a very wide meaning. According to the Webster's New Twentieth Century Dictionary, 'Workshop' means a shop or building where work is do .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X