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Steam generation from biomass briquettes

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..... Steam generation from biomass briquettes
Query (Issue) Started By: - AJAY SINGH Dated:- 8-7-2016 Last Reply Date:- 12-7-2016 Central Excise
Got 9 Replies
Central Excise
Please any one give opinion that steam generation from biomass briquettes at clients location is excisable or not Reply By Ganeshan Kalyani: The Reply: Sir, Steam generated is exciseable but not dutiable. Thanks. R .....

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..... eply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Do you know sub-heading of Central Excise Tariff Act ? If so let me know. Steam generation from biomass briquettes. Reply By MUKUND THAKKAR: The Reply: Sir, chapter heading 44013900 and it is excisable 12.5% if I am wrong please correct me. Reply By KASTURI SETHI: The Reply: Sh.Ajay Singh Ji, I endorse the view of Sh.Mukund Thakkar .....

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..... , Sir. For steam generation there is another sub-heading no.2701 20 90 but in my view also Chapter/sub-heading no. 4401 3900 is correct here and it attracts CE duty. Reply By Ganeshan Kalyani: The Reply: Sir, whether steam is removed / sold or it is used captively. The querist is requested to reply please. Thanks Sri Mukund Sir and Sri Kasturi Sir for enriching my knowledge. Thanks. Reply By KA .....

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..... STURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, If used captively it would be exempted vide Notification No.67/95-CE dated 16.3.95 as amended latest vide Notification No.19/14-CE dated 11.7.14 Reply By AJAY SINGH: The Reply: Respected kasturi sethi ji If biomass briquettes taken to client premises and steam is generated with the use of that briquettes on Client location , and that steam is fu .....

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..... rther used by that Client for there purpose as a fuel in place of coal Then what will be the case , person who is generating the steam is issuing invoice as a sales of xxx unit of steam Please help me thanks Reply By KASTURI SETHI: The Reply: Sh.Ajay Singh, Such steam is used by the client as a fuel in place of coal. For what purpose ? Any excisable goods (dutiable) produced from that steam .....

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..... ? If so, steam is exempted. If not, duty on such steam is payable. Reply By Ganeshan Kalyani: The Reply: Sir, when you say at client place did you mean you have sold the biomass Bridgette ? Excise duty on Biomass briquette is non-exciseable. Further if your client generates the steam and removes / sells it then excise duty is applicable as rightly replied by Sri Kasturi Sir. Thanks.
Discussi .....

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..... on Forum - Knowledge Sharing .....

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