https://www.taxtmi.com/caselaws?id=52198 Burnt coal residue generated in the manufacture process was held not classifiable as excisable coal ash under sub-heading 2621.00. The reasoning was that the material remained only burnt coal ash or cinder, whether produced from coal used as primary fuel or as input in a rotary kiln, and marketability alone did not make it excisable goods. The authority followed the Gujarat High Court view that coal ash does not become excisable merely because it has market value. Accordingly, classification under the coal ash entry was not sustainable and the Revenue's challenge failed. en-us Wed, 26 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52198 Burnt coal residue generated in the manufacture process was held not classifiable as excisable coal ash under sub-heading 2621.00. The reasoning was that the material remained only burnt coal ash or cinder, whether produced from coal used as primary fuel or as input in a rotary kiln, and marketability alone did not make it excisable goods. The authority followed the Gujarat High Court view that coal ash does not become excisable merely because it has market value. Accordingly, classification under the coal ash entry was not sustainable and the Revenue's challenge failed. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52198