https://www.taxtmi.com/caselaws?id=109144 Coal cinder arising in a factory was held not to be excisable goods or a manufactured product for central excise purposes. The Gujarat High Court had already ruled that treating coal cinder as classifiable under heading 26.21 through a board circular and trade notice was arbitrary, illegal, and unsupported by the excise law and tariff; that view was applied because no contrary binding decision was shown for the jurisdiction. Accordingly, coal cinder could not be subjected to duty merely on the basis of an administrative circular or trade notice inconsistent with the statute. en-us Thu, 07 Jun 2001 00:00:00 +0530 Fri, 06 Apr 2012 11:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109144 Coal cinder arising in a factory was held not to be excisable goods or a manufactured product for central excise purposes. The Gujarat High Court had already ruled that treating coal cinder as classifiable under heading 26.21 through a board circular and trade notice was arbitrary, illegal, and unsupported by the excise law and tariff; that view was applied because no contrary binding decision was shown for the jurisdiction. Accordingly, coal cinder could not be subjected to duty merely on the basis of an administrative circular or trade notice inconsistent with the statute. Case-Laws Central Excise Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109144