V.P. Gulati, Member (T)

1. These appeals are against the orders of Collector of Central Excise, Hyderabad. The point involved in these appeals is classification of ANFO. This product is formed by mixing ammonium nitrate of explosive grade with small quantities of fuel oil and is used for the purpose of the blasting the rocks.

2. The learned Advocate for the appellants, Shri D.N. Mehta, stated that he is aware that this Tribunal in the order No. 103/88, has in the case of Kesoram Cement v. Collector of Central Excise, Hyderabad, held that ANFO was chargeable to duty under Chapter 36 of Central Excise Tariff. He pleaded that he had some fresh arguments to adduce and which were not put forth by the appellants in that case and also stated that in that case, the appellants were more anxious to get MODVAT under Rule 57A of Central Excise Rules. In the opening arguments, he drew our attention to the Write Up on ANFO submitted by the appellants. The said Write Up is annexed to this order as Annexure I.

2A. He reiterated the plea which was taken note of in the case of Kesoram Cement referred to supra that the ANFO was obtained by mixing ammonium nitrate to the fuel oil and this being prep