JUDGMENT

Arun Kumar, J.

The question which arises for consideration in this bunch of appeals is regarding exigibility of cinder to excise duty. The respondents in all the appeals use coal as fuel for producing steam to run the machines used to their factories to manufacture the end product. Coal is burnt in the boilers or furnaces for producing steam. Normally coal when it is burnt in boilers is reduced to ash. Some part of coal does not get fully burnt because of its low combustible quality. This unburnt or half burnt portion of coal is left out in the boilers. It is called cinder. Though the respondents are engaged in manufacturing different end products, one thing is common between them and that is that they all use coal as a fuel.

2. The First Schedule to the Central Excise Tariff Act contains various entries which is a list of excisable goods. The list also gives rates of duty leviable on the respective items. Clinder is not mentioned in any of the entries to the First Schedule Chapter 26 of the Schedule contains an entry at Serial No. 26.21 which is as under.

"Other slag and ash, including seaweed ash (kelp) — 8 "

3. The Revenue seeks to cover cinder under the said entry to make