Coal Ash(Cinder) is an excisable commodity classifiable under heading no.2621.00

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....al Ash (Cinder) were exempt from Central Excise duty vide Notification No. 76/86 dt. 10.2.1986. In the Budget 1996-97, Notification No. 76/86 was amended vide Notification No. 11/96 dt. 23.7.1996. consequent to which "Cinder" was deleted from the Schedule to Central Excise Tariff Act, 1985. 2. It has been reported to the Board that there is a doubt regarding Excisability and rate of Excise duty ....