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

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..... ed, 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 situated within the mines area .....

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..... -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 done. The Shorter Oxford English .....

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