Is petcoke dust excisable under ceta?

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Dear All, A company is use petcoke in its production process and pay excise duty on the purchase of Petcoke. After use of Petcoke, Ash is scrapped without payment of Excise. Do you help me whether this dust is excisable...if Yes please refer tariff number...
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You have to dump it then no need to pay duty if you have sale the scrap then you need to pay duty.


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