(b)"Ammonium Nitrate" means the compound having the chemical formula NH4NO3 and includes any mixture or compound having more than 45 percent Ammonium Nitrate by weight including emulsions, suspensions, melts or gels (with or without inorganic nitrates) but excluding emulsion or slurry explosives and nonexplosives emulsion matrix and fertilizers from which the Ammonium Nitrate cannot be extracted by any physical or chemical process;
