Cinder classification under Central Excise Tariff did not attract duty under the residuary entry before 1 March 1984.

Cinder generated in cement manufacture was held not excisable under Item 68 of the Central Excise Tariff up to 1-3-1984, because the Tribunal followed its earlier ruling on the same classification issue and found the factual position materially identical. On that basis, the residuary tariff entry could not be applied to treat cinder as a dutiable excisable product, and the demand was not sustainable.

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Issues: Whether cinder obtained in the manufacture of cement was excisable goods and liable to duty under Item 68 of the Central Excise Tariff till 1-3-1984.

Analysis: The Tribunal applied its earlier decision holding that cinder was not liable to duty under Item 68 of the Central Excise Tariff up to 1-3-1984. The same ratio governed the present case, as the factual position was materially identical and the demand had been confirmed on the footing that cinder was an excisable product falling under the residuary tariff entry.

Conclusion: Cinder was not liable to duty under Item 68 of the Central Excise Tariff till 1-3-1984, and the demand could not be sustained.

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