Wednesday, 7 October 2015

Conversion of fly ash into 'fly ash brick' is manufacturing; liable to excise duty

Excise & Customs : 'Fly ash' is 'fully burnt coal' produced during combustion of coal in course of generation of electricity; though it may be marketable under Explanation to section 2(d), it is not a manufactured product and not liable to duty however, Fly ash brick made out of 'fly ash' is a commercial distinct and marketable product and therefore, same is a manufactured product liable to duty

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