UNION OF INDIA vs AHMEDABAD ELECTRICITY CO.LTD. .

The Supreme Court addressed the issue of whether 'cinder' is subject to excise duty under the Central Excise Tariff Act. The Court held that 'cinder' does not fall under the entries listed in the First Schedule, specifically under Entry No. 26.21, which pertains to 'Other slag and ash.' The Court concluded that since 'cinder' is not explicitly mentioned as an excisable good, it cannot be subjected to excise duty, thereby ruling in favor of the respondents and dismissing the Revenue's claims under Section 3 of the Central Excise and Salt Act.