2005 (10) TMI 180

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder-in-appeal No. 644/02-C.E., dated 24-10-02 by which the Commissioner has confirmed duty on clearance of coal char/coal dust, coal shell. The department has considered this clearance as coming within the terms "Other waste" under tariff Heading 2619.00. This waste arises in the course of manufacture of iron and steel. Hence the duty has been confirmed. The OIO dropped the demands on time-bar. H .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ibunal ruling rendered in the case of CCE v. Rexon Strips Ltd. [2003 (160) E.L.T. 918 (Tri. - Kolkata)] wherein coal ash which is residue of the burnt coal has been held to be not excisable merely because the same may fetch some price in the market. The Tribunal in the case of Alok Udyog Vanaspati Plywood Ltd. v. CCE, Calcutta [1994 (74) E.L.T. 261 (Tri)] has also held that peeled over rollers, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arly covered by the ruling of all the judgments cited before us. The coal char coal dust/coal shell are nothing but spent coal whose caloric value is reduced. There is no evidence of any trade parlance to show that the waste can be considered as coal merely because it fetches some price and that by itself is no ground to hold the same as dutiable. It does not generate heat and hence is not classif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X