https://www.taxtmi.com/caselaws?id=125396 The Appellate Tribunal CESTAT, Ahmedabad, allowed the stay petition of the appellants in a case concerning the classification of Zinc Ash under heading 28170010 and the confirmation of duty amounting to Rs. 15,87,467. By referencing a crucial paragraph from a Supreme Court decision, the Tribunal emphasized that the introduction of a specific entry in the Central Excise Tariff does not automatically subject substances like Zinc Ash to excise duty when no manufacturing process is involved. This decision underscores the significance of legal precedents and accurate interpretation of tariff headings in excise matters, leading to a favorable outcome for the appellants. en-us Wed, 26 Nov 2008 00:00:00 +0530 Tue, 23 Oct 2012 16:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125396 The Appellate Tribunal CESTAT, Ahmedabad, allowed the stay petition of the appellants in a case concerning the classification of Zinc Ash under heading 28170010 and the confirmation of duty amounting to Rs. 15,87,467. By referencing a crucial paragraph from a Supreme Court decision, the Tribunal emphasized that the introduction of a specific entry in the Central Excise Tariff does not automatically subject substances like Zinc Ash to excise duty when no manufacturing process is involved. This decision underscores the significance of legal precedents and accurate interpretation of tariff headings in excise matters, leading to a favorable outcome for the appellants. Case-Laws Central Excise Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125396