https://www.taxtmi.com/caselaws?id=46747 Half-burnt coal ash or cinder generated in the use of coal in a boiler for electricity generation was treated as a waste or by-product, not a manufactured excisable item. Applying binding precedent under the old tariff regime, the HC held that such cinder was not chargeable to excise duty under tariff item No. 68. The levy was therefore not sustainable, and the petition was allowed. en-us Tue, 11 Sep 2001 00:00:00 +0530 Fri, 23 Jul 2010 16:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46747 Half-burnt coal ash or cinder generated in the use of coal in a boiler for electricity generation was treated as a waste or by-product, not a manufactured excisable item. Applying binding precedent under the old tariff regime, the HC held that such cinder was not chargeable to excise duty under tariff item No. 68. The levy was therefore not sustainable, and the petition was allowed. Case-Laws Central Excise Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46747