TaxTMI 
TaxTMI 
Dutiability of Coke Breeze generated in the process of manufacturing of Pig iron/steel
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....efer to the subject mentioned above and to say that notification no. 21/2001 Cus (Sl. 71) dated 1.3.2002 , upto 28.2.2003 provided concessional rate of customs duty on Metallurgical Coke imported for manufacture of Pig Iron /Steel using a blast furnaces subject to the condition that procedure prescribed in Customs (Import of Goods at Concessional Rate of Duty for the Manufacture of Excisable Goods....
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.... been used in the blast furnace. 2. It has been stated that in the process of charging Metallurgical Coke to the blast furnace, some amount of fine/small size particles (0 to 12 mm), commonly known as Coke Breeze, are generated. These small particles cannot be charged to the blast furnace as they clog the blast furnace and adversely affect the manufacturing process and the quality of product. Th....
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....nt has tariff rate 'nil'. (Even a waste product can be excisable if it has distinct name, character and use). 4. Further, it cannot be said that Coke Breeze generated in the said manufacturing process is unutilized Metallurgical Coke. As stated above Coke Breeze is a different product which arises in the course of overall manufacturing process in which Metallurgical Coke is used as raw material.....