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TMI Blog2016 (11) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... otational energy (kinetic energy). Therefore, we are not convinced with the appellants plea that the turbine is eligible for nil rate of duty under Sl. No. 251 of Notification No. 6/2000, read with Sl. No. 16 of list of the said notification or under Notification 6/2002, dated 1-3-2002 read with Sl. No. 16 of List 9 - the benefit of Notification No. 6/2002-CE dt. 1.3.2002 cannot be extended to the appellants for the purpose of calculation of CVD. Appeal dismissed - decided against appellant. - C/1509/05 - A/89972/16/CB - Dated:- 2-9-2016 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri T. Vishwanathan, Advocate for Appellant Shri M.K. Sarangi, Jt. Commissioner (A.R) for respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 46/2011-Cus. He argued that just like Notification No. 21/2002-Cus. dt. 1.3.2002, Notification No. 12/2012-Customs dt.17.3.2012 also prescribes both the Basic Customs Duty as well as the Additional Duty of Customs. Just like the present case Notification No. 6/2000-CE dt.1.3.2000, the notification No. 46/2011-Cus. dt. 1.6.2011, prescribes a different rate of CVD. Since the aforesaid Board Circular permits simultaneous availment of Notification No. 12/2012-Cus. dt. 17.3.2012 and Notification No. 46/2011-Cus. dt. 1.6.2011. The benefit of notification No. 21/2002-Cus. dt. 1.3.2002 and Notification No. 6/2000-CE dt. 1.3.2000 can be availed simultaneously. 2.2. Ld. Counsel for the appellant further pointed out that vide Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd urban waste, bio waste or poultry litter; and (ii) the manufacturer proves to the satisfaction of the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, that there is a valid power purchase agreement between [the producer of power and the purchaser] for the sale and purchase of electricity generated using non-conventional materials, for a period of not less than ten years from the date of commissioning of the project. He argued that it clearly indicates the intention of Government s to grant benefit of all items used for generation of power. 2.3. Ld. Counsel further argued that the decision in the case of Triveni Engineering Industries Ltd. Vs. Commr. Of C. Ex., Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Notification Sl. No. 251 reads as under : Serial No. Chapter Heading Particulars Duty 251 Any chapter Non-conventional energy devices/ systems specified in List 5 Nil Sl. No. 16 of the List 5 is Agricultural, forestry, agro-industrial, municipal and urban wastes conversion devices producing energy. Thus it is clear that exemption is only to these devices which are using agricultural, forestry, agro-industrial, industrial, municipal and urban waste for converting these into energy. The Appellants are supplying steam turbines to M/s. Mala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the system under this Sl. No. 16 of List 5. The waste material is used to create thermal energy. The exemption is only for these purposes and not for purposes of conversion of one form of energy into another form of energy. Therefore boiler is the only device where the agricultural, industrial etc. waste is converted into thermal energy. Thereafter this thermal energy is used. Therefore the exemption cannot be extended to turbine which converts heat energy into rotational energy (kinetic energy). Therefore, we are not convinced with the appellants plea that the turbine is eligible for nil rate of duty under Sl. No. 251 of Notification No. 6/2000, read with Sl. No. 16 of list of the said notification or under Notification 6/2002, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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