https://www.taxtmi.com/caselaws?id=45932 Cinder or coal-ash arising as residue from coal used as boiler fuel was held not to be excisable goods classifiable under Heading 26.21 of the Central Excise Tariff. The Court reasoned that the inclusive definition of manufacture does not convert every manufacturing residue into a manufactured commodity, and that marketability alone does not make refuse or ash excisable. It further held that cinder was not "other ash" under the tariff entry, and prior treatment under an old residuary entry could not justify the impugned classification. The circular, trade notice, and consequential show-cause notices were therefore held illegal and unsustainable. en-us Tue, 04 Apr 2000 00:00:00 +0530 Mon, 27 May 2019 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45932 Cinder or coal-ash arising as residue from coal used as boiler fuel was held not to be excisable goods classifiable under Heading 26.21 of the Central Excise Tariff. The Court reasoned that the inclusive definition of manufacture does not convert every manufacturing residue into a manufactured commodity, and that marketability alone does not make refuse or ash excisable. It further held that cinder was not "other ash" under the tariff entry, and prior treatment under an old residuary entry could not justify the impugned classification. The circular, trade notice, and consequential show-cause notices were therefore held illegal and unsustainable. Case-Laws Central Excise Tue, 04 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45932