https://www.taxtmi.com/caselaws?id=54846 Coal char, coal dust and coal shell arising during manufacture were treated as spent coal with reduced calorific value, but they were not held dutiable merely because they fetched a price or appeared in the tariff. The analysis states that marketability alone does not establish excisability unless the material has commercial identity as the goods claimed under the relevant heading; on that basis, the demand failed on merits. On limitation, the extended period was found unavailable because the record showed disclosure in returns and declarations, departmental awareness, and no suppression or intent to evade duty. The article concludes that the demand was unsustainable on both classification and limitation. en-us Fri, 07 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 13:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54846 Coal char, coal dust and coal shell arising during manufacture were treated as spent coal with reduced calorific value, but they were not held dutiable merely because they fetched a price or appeared in the tariff. The analysis states that marketability alone does not establish excisability unless the material has commercial identity as the goods claimed under the relevant heading; on that basis, the demand failed on merits. On limitation, the extended period was found unavailable because the record showed disclosure in returns and declarations, departmental awareness, and no suppression or intent to evade duty. The article concludes that the demand was unsustainable on both classification and limitation. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54846