https://www.taxtmi.com/caselaws?id=46693 The SC held that mere inclusion of an item in the First Schedule to the Tariff Act does not automatically make it liable to excise duty. The court ruled that cinder cannot be subjected to excise duty as it has not undergone any manufacturing process in India. For excise duty liability, goods must be produced or manufactured in India through transformation of raw materials into new products by skillful manipulation. The revenue failed to discharge the burden of proving that cinder underwent manufacturing process. Consequently, the revenue's contention that cinder is liable to excise duty was rejected. en-us Wed, 29 Oct 2003 00:00:00 +0530 Wed, 14 May 2025 13:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46693 The SC held that mere inclusion of an item in the First Schedule to the Tariff Act does not automatically make it liable to excise duty. The court ruled that cinder cannot be subjected to excise duty as it has not undergone any manufacturing process in India. For excise duty liability, goods must be produced or manufactured in India through transformation of raw materials into new products by skillful manipulation. The revenue failed to discharge the burden of proving that cinder underwent manufacturing process. Consequently, the revenue's contention that cinder is liable to excise duty was rejected. Case-Laws Central Excise Wed, 29 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46693