TMI BlogSteam generation from biomass briquettesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply 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 generat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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, Sir. For steam generation there is another sub-heading no.2701 20 90 but in my view also Chapter/sub-heading no. 4401 390 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 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 KASTURI SETHI - The Reply = Sh.Ganeshan Kalyani Ji, If used captively it would be exempted vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 further used by that Client for there purpose as a fuel in place of coal Then what will be th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ? If so, steam is exempted. If not, duty on such steam is payable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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. - Steam generation from biomass briquettes - Query Started By: - AJAY SING ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H Dated:- 8-7-2016 Central Excise - Got 9 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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