% of excise duty on coal ash

[Asked by Guest]

Dear Sir,

I would like to know the % of excise duty to be paid on the Coal Ash.

Thanks

AI Summary

Excisability of coal ash affirmed; classified under tariff heading and subject to varying excise duty rates.
Coal ash (cinder/fly ash) is an excisable commodity meeting marketability and commercial identity tests, classifiable under the Central Excise Tariff heading for mineral residues; revenue officers were directed to realize excise duty and to settle pending disputes accordingly. Subsequent notifications amended applicable duty rates over time, with later notifications and amendments indicating a reduction to a lower rate for coal ash identified as fly ash, and earlier instruments indicating a higher rate.