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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Coal Ash (Cinder) Exemption Removed; Now Excisable Under Heading 2621.00 Since July 23, 1996.</h1> Coal Ash (Cinder) is classified as an excisable commodity under heading 2621.00. Previously exempt from excise duty under Notification No. 76/86, the exemption was removed by Notification No. 11/96 effective from July 23, 1996. The Central Board of Excise and Customs clarified that Coal Ash (Cinder) is excisable, meeting the criteria of marketability and having a distinct commercial identity. Authorities are instructed to ensure the collection of excise duty on Coal Ash (Cinder) for periods after July 23, 1996, and to resolve any pending disputes or assessments based on these guidelines.
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