2004 (12) TMI 197

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..... ustomers manufacturing/extracting coal from the mines; that Notification No. 63/95-C.E. exempts goods manufactured in mines from payment of Central Excise duty; that they transport the different ingredients required to manufacture explosive to mine site and blend them there; that as the final product emerges at the site, the benefit of Notification No. 63/95-C.E. is available to them; that the Appellate Tribunal in the case of Anil Chemicals Inds. Ltd. v. CCE, Bhubneswer - 2003 (155) E.L.T. 91 (Tri.) has held that emulsion matrix fuel oil, and ammonium nitrate prilled were mixed together in a compartment of mobile van in mining area, the benefit of Notification No. 63/95 is available. The learned Dy. Manager contended that the facts in th .....

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..... own as explosive emerges in the process of putting together different constituents in the bulk loading system and as per Note 2 to Section VI, it is to be classified under Chapter 36 of the Central Excise Tariff and as the explosive emerges in the factory duty of Excise is payable by them. 5. We have considered the submissions of both the sides. Notification No. 63/95-C.E. dated 16-3-1995 exempts all goods, if manufactured in the workshop, situated within the precincts of mines and intended for use in such mines. It has not been disputed by the Revenue that the Appellants are sending ammonium nitrate, diesel oil and emulsion matrix separately to the mine in their mobile van specifically designed for preparation of bulk explosives. The mob .....

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..... of identifying the product and the rate which is applicable to the product. In other words, for a deeming provision to come to play it must be specifically stated that a particular process amounts to manufacture. In the absence of it being so specified commodity would not become excisable merely because a separate Tariff Item exists in respect of that commodity." Note 2 to Section VI does not indicate putting of goods in sets consisting of two or more separate constituents would amount to manufacture. As actual manufacture has not taken place in the factory the benefit of Notification No. 63/95 cannot be denied merely because the goods were transported in a mobile van to the site and mixed together to get explosive in the mines. We, therefo .....

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