https://www.taxtmi.com/caselaws?id=418347 Dolochar or coalchar generated during sponge iron manufacture is treated as waste arising in the manufacturing process, not as a manufactured product. On that basis, it is not classifiable as a duty-bearing product under Chapter Heading 2619 of the Central Excise Tariff, and central excise duty is not payable merely because the residue may fit a tariff description. The note states that earlier co-ordinate bench decisions had already settled the issue, so the controversy was considered no longer open for fresh examination and the Revenue's appeals failed, leaving the lower authorities' orders undisturbed. en-us Thu, 07 Oct 2021 00:00:00 +0530 Tue, 15 Feb 2022 16:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418347 Dolochar or coalchar generated during sponge iron manufacture is treated as waste arising in the manufacturing process, not as a manufactured product. On that basis, it is not classifiable as a duty-bearing product under Chapter Heading 2619 of the Central Excise Tariff, and central excise duty is not payable merely because the residue may fit a tariff description. The note states that earlier co-ordinate bench decisions had already settled the issue, so the controversy was considered no longer open for fresh examination and the Revenue's appeals failed, leaving the lower authorities' orders undisturbed. Case-Laws Central Excise Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418347