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<h1>Manufacture of Ceramic Wool: Edge Trimming & Shots Not Chargeable to Duty</h1> The Tribunal ruled that 'edge trimming and shots' in the manufacture of ceramic wool are not chargeable to duty as they do not qualify as excisable goods. ... Ceramic wool edge trimmings - Dutiability The appeal considered whether 'edge trimming and shots' in the manufacture of ceramic wool are chargeable to duty. The Tribunal ruled that these items are not excisable goods as they do not emerge from the manufacturing process. The appeal by the department was dismissed based on the Supreme Court's definition of excisable goods.
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