Black Sand is a waste, not a dutiable product under Excise Law: CESTAT Chennai

Ashok Leyland Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The case of Ashok Leyland Ltd. versus the Commissioner of GST & Central Excise at CESTAT Chennai revolves around the excisability of ‘Black Sand’ generated during the manufacturing process of iron castings. This article examines the legal dispute, the arguments presented, and the final ruling that determined the nature of ‘Black Sand’ under the Central Excise Act.

The controversy began with the Revenue asserting that ‘Black Sand’, classified under sub-headin

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