Factory cinders classified as "other ash" not liable for duty under Heading 26.21

The Appellate Tribunal CEGAT, Mumbai ruled that cinders in a factory should be classified as "other ash" under Heading 26.21 and are not liable to duty as they do not arise from manufacture. The appeal was allowed, and the previous order was set aside.

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The Appellate Tribunal CEGAT, Mumbai considered the liability to duty of cinders in a factory. The Tribunal referred to a judgment by the Gujarat High Court and ruled that the cinders in question do not arise from manufacture and should be classified as "other ash" under Heading 26.21. The appeal was allowed, and the impugned order was set aside.

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