2001 (11) TMI 819 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the liability to duty of cinders in a factory. The Tribunal referred to a judgment by the Gujarat High Court and ruled that the cinders in question do not arise from manufacture and should be classified as "other ash" under Heading 26.21. The appeal was allowed, and the impugned order was set aside.