9911796707
TMI Blog1997 (8) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the benefit of exemption Notification No. 120/81 claimed by them in the classification list was not available to them. 3. This notification allows the benefit in respect of the appliances and devices which convert agricultural or municipal waste into energy. The respondents were manufacturers of power presses falling under Tariff Item 68 called them BRIQUETTERS. It was found that these are devices used to manufacture solid fuel in the form of BRIQUETTES and DISCS from agricultural, municipal and forest produce and were not energy producing devices. Hence, the A.C. rejected the refund claim and simultaneously corrected and revised the classification list accordingly. The Collector (A) however, allowed the appellant's petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation list once filed and approved by the proper officer could be revised only in terms of Rule 173B(5) and such modification could take effect only prospectively and in this respect there are a series of orders and judgments as mentioned below :- 1. 1981 (8) E.L.T. 958 2. 1979 (4) E.L.T. 402 (A.P.) 3. 1985 (22) E.L.T. 747 4. 1984 (18) E.L.T. 35 5. 1986 (25) E.L.T. 94 6. 1992 (57) E.L.T. 446 7. 1988 (34) E.L.T. 8 (S.C.) 7. It was also his submission that if the mistake comes to the notice of the department it could change the classification but then the consequences will be governed by the time bar indicated in Section 11A and in this connection they are replying upon the judgments reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e extent of pointing out that the approval of classification list and its revision are governed by Rule 173B and B(5) respectively but those provisions are different and distinct from Section 11A or B. Revision of the classification list in terms of Rule 173B(5) is certainly prospective and the case law has been rightly been relied upon by the Ld. Counsel but the case before us is not in terms of that Rule but in terms of Section 11B and therefore, it was open to the A.C. to examine the claim on merits and pass appropriate orders. 10. Insofar as the merits are concerned, the department has rightly relied upon the Board's Tariff Advice No. 10/85 which clearly indicates the nature and type of the equipment in question and the coverage o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Solar water heaters and systems. (v) Air/gas/fluid heating systems. (vi) Solar crop driers and systems. (vii) Solar stills and desalination systems. (viii) Solar pumps based on solar thermal and solar photovoltaic conversion. (ix) Solar power generating systems. (x) Solar photovoltaic modules and panels for water pumping and other application. (xi) Wind mills and any specially designed devices which run on wind mills. (xii) Any special devices including electric generators and pumps running on wind energy. (xiii) Biogas plants and biogas engines. (xiv) Agricultural and municipal waste conversion devices producing energy. (xv) Equipment for utilising ocean waves and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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