Excisability of coal ash confirmed, treated as dutiable under tariff heading and duty realisation directed. Coal Ash (Cinder) is an excisable good classifiable under Heading No. 2621.00, satisfies tests of marketability and distinct commercial identity, and is chargeable to the appropriate rate of excise duty; departments must ensure duty realisation for the period following removal of the prior exemption and settle pending assessments in light of these guidelines.
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Provisions expressly mentioned in the judgment/order text.
Excisability of coal ash confirmed, treated as dutiable under tariff heading and duty realisation directed.
Coal Ash (Cinder) is an excisable good classifiable under Heading No. 2621.00, satisfies tests of marketability and distinct commercial identity, and is chargeable to the appropriate rate of excise duty; departments must ensure duty realisation for the period following removal of the prior exemption and settle pending assessments in light of these guidelines.
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