https://www.taxtmi.com/caselaws?id=798794 Central Excise liability for dolochar, fly ash, iron ore fines and similar residues requires manufacture or production; marketability, sale value and tariff classification alone are insufficient. Unavoidable coal residues and handling or screening fines do not become distinct commodities unless an independent process creates goods with a separate name, character or use. Where dolochar is treated as Chapter 26 waste from sponge-iron manufacture, an unconditional waste exemption applies, leaving no effective duty. An interpretational dispute, including divergent administrative views, does not establish fraud, suppression or intent to evade; extended limitation, interest and penalties therefore cannot apply. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798794 Central Excise liability for dolochar, fly ash, iron ore fines and similar residues requires manufacture or production; marketability, sale value and tariff classification alone are insufficient. Unavoidable coal residues and handling or screening fines do not become distinct commodities unless an independent process creates goods with a separate name, character or use. Where dolochar is treated as Chapter 26 waste from sponge-iron manufacture, an unconditional waste exemption applies, leaving no effective duty. An interpretational dispute, including divergent administrative views, does not establish fraud, suppression or intent to evade; extended limitation, interest and penalties therefore cannot apply. Case-Laws Central Excise Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798794