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Scope of Notification No. 120/81 as amended in respect of Sl. No. XIV i.e. agricultural and municipal waste producing energy - Central Excise - 13/90Extract Scope of Notification No. 120/81 as amended in respect of Sl. No. XIV i.e. agricultural and municipal waste producing energy Circular No. 13/90 Dated 8-6-1990 [From F.No. 156/31/89-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Scope of Notification No. 120/81 as amended in respect of Sl. No. XIV i.e. agricultural and municipal waste producing energy. Reference Notification No. 120/81, dated 15-5-1981 as amended (subsequently Notification No. 205/88, dated 25-5-1988) whereunder at Sl. No. XIV, 'agricultural and municipal waste conversion devices producing energy' are exempted have been expressed whether, the entry at Sl.No. XIV will cover boilers which are designed to run on both agricultural/ municipal waste and conventional fuel like coal etc. It was reported that manufacturers were describing the boilers as designed for coal and/or agricultural waste and that there were no separate technical specifications for boilers run on agricultural waste but a boiler could be changed from coal fuel fed to agricultural or municipal waste fed boiler and vice versa. 2. The matter has been examined. Notification No. 120/81, dated 15-5-1981 as amended (Subsequently Notification No. 205/88, dated 25-5-1988) exempts 'agricultural and municipal waste-conversion-device, which on being fired by fuel or by even more than any type of fuel. But exemption under Notification No. 120/81, dated 15-5-1981 is available to only those boilers which are exclusively agricultural or municipal waste conversion device. Boilers which are capable of using both agricultural/municipal waste and conventional fuels like coal etc., are not covered by the exemption. 3. Accordingly, Board has decided that the benefit of Notification No. 120/81 is restricted only to such boilers which are exclusively agricultural and municipal waste conversion devices. 4. Field formations may be informed accordingly.
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