Bench: V.V.S.RAO,RAMESH RANGANATHAN
68 upon the said ammonium nitrate, fell upon the appellants, and they were affected thereby; reclassification of ammonium nitrate cast an obligation on the appellants to pay excise duty, that was leviable as a result; such an obligation did not arise merely by reason of an agreement between SAIL and the appellants, but also by virtue of the provisions