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<h1>Excisability of coal ash confirmed, treated as dutiable under tariff heading and duty realisation directed.</h1> 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.