2001 (9) TMI 119

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..... ash) described as cinder. According to the respondents, cinder is an excisable item falling within the Heading 26.21 of Central Excise Tariff Act, 1985 under old tariff item No. 68. Learned counsel appearing for the petitioner submits that coal ash or cinder which is obtained by use of coal in boiler for generating electricity cannot be held to be a manufactured excisable item, either under the ol .....

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..... graph 11 even there is a mention of the old tariff item No. 68 and reference was made to the decision in the case of Swadeshi Cotton Mills Ltd. v. Collector - 1996 (82) E.L.T. A160 (S.C.), of the Supreme Court which has held that even under the old tariff such waste or by-product called cinder is not liable to levy of excise duty under the said tariff item No. 68. Since the point raised is squarel .....

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