https://www.taxtmi.com/caselaws?id=262916 Fly ash generated from burning coal in a boiler was examined for prima facie excisability and marketability for purposes of duty and pre-deposit. The text states that fly ash, as a residue arising in manufacture, was not shown by tangible evidence to be marketable, and mere inclusion under a tariff heading did not by itself establish excisability. The burden to prove marketability lay on the department, and that burden was not discharged. Relying on prior decisions treating boiler ash or coal ash as non-excisable, the tribunal found a strong prima facie case and granted waiver of pre-deposit of duty, interest and penalty, with recovery stayed. en-us Tue, 02 Jun 2015 00:00:00 +0530 Sat, 22 Aug 2015 07:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262916 Fly ash generated from burning coal in a boiler was examined for prima facie excisability and marketability for purposes of duty and pre-deposit. The text states that fly ash, as a residue arising in manufacture, was not shown by tangible evidence to be marketable, and mere inclusion under a tariff heading did not by itself establish excisability. The burden to prove marketability lay on the department, and that burden was not discharged. Relying on prior decisions treating boiler ash or coal ash as non-excisable, the tribunal found a strong prima facie case and granted waiver of pre-deposit of duty, interest and penalty, with recovery stayed. Case-Laws Central Excise Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262916