9911796707
TMI Blog1996 (10) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by the Revenue, the matter relates to the classification and eligibility for exemption of Coal Fired Boiler. Under Exemption Notification No. 120/81-C.E., dated 15-5-1981 (as amended), among others, Agricultural and Municipal Waste Conversion Devices Producing Energy, falling under Tariff Item 68 of the erstwhile Central Excise Tariff, were exempted from the whole of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hmedabad. He took the view that as the Boiler in question was capable of using Agricultural and Municipal Waste, the appellants were eligible for the benefit of Notification No. 120/81-C.E. 2. The matter was called; None is present for the respondents. The notice of today s hearing had been issued on 10-9-1996. Earlier the matter had come-up on 29-8-1996 when on the request of the respondents th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question vide GPI No. 7, dated 31-3-1986 as Enpak Energy Coal Fired Boiler IBR. The Boiler in question was specially designed for operating on coal. The fact that it was capable of using Agricultural and Municipal Waste will not change the classification if it had been specially designed for operating on coal. 5. The respondents had paid excise duty as applicable to the Coal Fired Boilers under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red boiler could be considered as Agricultural and Municipal Waste Conversion Device Producing Energy so long as it is specially designed for operating on rice husk though it may also be capable of using other conventional fuels. The matter here is different. The Boiler was specially designed for operating on coal though it could be capable of using other non-conventional fuels also. 7. In the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and Municipal Waste, we consider that it could not be classified as Agricultural and Municipal Waste Conversion Device Producing Energy. Thus, it was not eligible for the benefit of Exemption Notification No. 120/81-C.E., dated 15-5-1981 as amended. In the circumstances, the views taken by the ld. Collector of Central Excise (Appeals) was not correct. We set aside the impugned Order-in-Appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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