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TMI Blog1997 (8) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... 20/81 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 petition on the ground that the denial of the benefit of exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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 in 1985 (22) E.L.T. 751 (Kar.), 1985 (20) E.L.T. 212 (S.C.) and 1987 (32) E.L.T. 489 (M.P.). 8. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 of Notification No. 120/81. The substantive portion of the Tariff Advice 10/85 is reproduced for convenience of refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls 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 thermal energy." A reading of the above notification makes it clear that it allows the benefit to various items specified therein which are commonly considered as equipment for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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