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<h1>High Court rules cinder not subject to Excise Duty under old tariff</h1> <h3>RAMKRISHNA MILLS CO. LTD. Versus UNION OF INDIA</h3> The High Court of Gujarat at Ahmedabad ruled in favor of the petitioner, quashing the demand for Excise Duty on cinder, a by-product of coal ash. The ... Coal ash or cinder The High Court of Gujarat at Ahmedabad ruled in favor of the petitioner, quashing the demand for Excise Duty on cinder, a by-product of coal ash. The court cited a Supreme Court decision stating that cinder is not liable for excise duty under the old tariff item No. 68. The impugned orders were quashed, and the rule was made absolute with no costs.