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1987 (3) TMI 212 - AT - Central ExciseExtract: .......ts. There is no doubt in the instant case that fly ash is a by-product and is a marketable, commercial commodity known and traded as such. Accordingly, fly ash is liable to excise duty under Tariff Item 68 of the Central Excise Tariff s it then existed. 7. In the result, Appeal No. 1 of the Department succeeds and Appeal No.2 of the Assessee fails.
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