https://www.taxtmi.com/forum/issue?id=107031 Whether coal fines are chargeable as coal cleared as such or as a separate waste good turns on whether sizing and screening constitute manufacture and on the technical nature of the fines. If screening is non manufacturing, fines are coal cleared as such; if fines are a distinct commodity formed prior to or during coal preparation, they may be treated as waste sold at their own value. Tribunal precedents vary and factual/technical determination is required; consider cost-benefit reversal of duty if distinction is uncertain. en-us Tue, 15 Jul 2014 12:57:51 +0530 Thu, 23 Jan 2025 15:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107031 Whether coal fines are chargeable as coal cleared as such or as a separate waste good turns on whether sizing and screening constitute manufacture and on the technical nature of the fines. If screening is non manufacturing, fines are coal cleared as such; if fines are a distinct commodity formed prior to or during coal preparation, they may be treated as waste sold at their own value. Tribunal precedents vary and factual/technical determination is required; consider cost-benefit reversal of duty if distinction is uncertain. Discussion-Forum Central Excise Tue, 15 Jul 2014 12:57:51 +0530 https://www.taxtmi.com/forum/issue?id=107031