Circular No. 386/1/98-CX Fly Ash/ Coal Ash (Cinder) were exempt from Central Excise duty vide Notification No. 76/86 dt. 10.2.1986. In the Budget 1996-97, Notification No. 76/86 was amended vide Notification No. 11/96 dt. 23.7.1996. consequent to which “Cinder” was deleted from the Schedule to Central Excise Tariff Act, 1985.
