https://www.taxtmi.com/caselaws?id=74080 Coal cinder arising from burnt coal was treated as residue or waste, not as excisable goods under Tariff Item 68, even though it could fetch a sale price. A trade notice could not determine excisability by itself, and the reasoning applied to waste and scrap supported the view that such residue did not acquire the character of goods for central excise purposes. As no tariff entry covered it as excisable goods, the duty demand failed, and the penalty based on the same premise also could not stand. en-us Wed, 20 Jan 1988 00:00:00 +0530 Mon, 06 Jun 2011 16:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74080 Coal cinder arising from burnt coal was treated as residue or waste, not as excisable goods under Tariff Item 68, even though it could fetch a sale price. A trade notice could not determine excisability by itself, and the reasoning applied to waste and scrap supported the view that such residue did not acquire the character of goods for central excise purposes. As no tariff entry covered it as excisable goods, the duty demand failed, and the penalty based on the same premise also could not stand. Case-Laws Central Excise Wed, 20 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74080