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<h1>Tribunal Rules Boiler Ash Dutiable, Aligns with Precedent</h1> The Tribunal allowed the appeal, determining that boiler ash is dutiable as it is considered the same as cinder based on previous Supreme Court and ... Boiler ash - Dutiability of - Cinders The appeal was about whether boiler ash is dutiable. The Counsel cited a Supreme Court decision in UOI v. Ahmedabad Electricity Co. Ltd. The Tribunal found that boiler ash is the same as cinder, as per the Gujarat High Court and Supreme Court decisions, and allowed the appeal.