Scope of Notification No. 120/81 as amended in respect of Sl. No. XIV i.e. agricultural and municipal waste producing energy

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..... ernment 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 convers .....

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..... el. 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 re .....

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