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1985 (6) TMI 182 - CEGAT NEW DELHI
Extract:
.......as upheld by the Supreme Court. However, in the present case, for the detailed analysis set out in the main Order, I agree that prilled ammonium nitrate would not be liable to be charged to duty under Item No. 68 of the Central Excise Tariff Schedule when it is made out of ammonium nitrate which had already suffered duty under the same Item No. 68.