2011 (1) TMI 119

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..... plete device and that the said goods are also designed for converting agricultural and municipal waste for producing energy though conventional fuel can be used - Thus appeal is allowed by way of remand - E/449/2007 - 15/2011 - Dated:- 6-1-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri R. Raghavan, Advocate, for the Appellants Ms. Indira Sisupal, JDR for the R .....

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..... covered by Board s Order No. 4/92 dated 19.5.92 cited above. The relevant extract of the Board s order is reproduced below:- 5. The Board has carefully considered the issue of classification and levy of duty of excise raised above, and the provisions of exemption notification No. 20598-CE dated 20.5.1998 and has considered that it is necessary or expedient for the purposes of ensuring uniformi .....

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..... used. The circular clearly allows exemption to boilers cleared in CKD and SKD conditions subject to evidence being produced that the goods cleared form part of the complete device and that the said goods are also designed for converting agricultural and municipal waste for producing energy though conventional fuel can be used. We are, therefore, of the view that the appellant s case requires t .....

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