P.C. Jain, Member (T)

1. Appeal at Sl. No. 1 was listed for hearing on 11.3.87. Appeal at Sl. No.2 however could not be listed, despite the request from Andhra Pradesh State Electricity Board, due to non-traceability of papers till filed a few days back. After the arguments in the first appeal were concluded, both the sides were asked whether the second appeal namely No. 2015/84-0 could also be disposed of in the light of arguments furnished by them on the first appeal namely 237/84-D. Neither side had any objection to the aforesaid proposal.

2. Since a common question is involved in both the appeals, a common order is being issued.

3. Short question which falls for consideration in these cases is whether 'Fly ash' produced during the course of burning of pulverised coal (Powdered coal) is liable to duty under Tariff Item 68 or not.

4. Contention of the learned advocate from Andhra Pradesh State Electricity Board is that fly ash is not 'goods' and as such cannot be treated as excisable. It is merely a waste product arising out of burning of powdered coal. After combustion ash which is not combustible is collected as residue. Some quantity of ash is collected at the bottom of the f