Waste-based energy exemption applies only to the actual conversion device; imported turbine system did not qualify.

Notification No. 6/2002-CE was held inapplicable to an imported steam turbine, gearbox and spares for CVD computation because the exemption extends only to the device that directly converts agricultural, forestry or agro-industrial waste into energy. A turbine that converts steam or heat into mechanical or electrical power is not itself the waste-conversion device, and that interpretation had already been affirmed by the Supreme Court. Later notifications relied on by the importer were treated as prospective only, so they could not support retrospective exemption. The claim for non-conventional energy device exemption therefore failed, and the appeal was dismissed.

---

---

Issues: Whether the imported steam turbine, gearbox and spares were entitled to the benefit of Notification No. 6/2002-CE for the purpose of computation of CVD, and whether the claimed exemption for non-conventional energy devices could extend to the turbine system.

Analysis: The Tribunal followed the settled interpretation that the relevant exemption is available only to the device that actually converts agricultural, forestry, agro-industrial and other specified wastes into energy. The prior decision on an identical notification held that a turbine merely converts steam or heat energy into mechanical or electrical energy and is not itself the waste-conversion device. That view had also been affirmed by the Supreme Court. The later notifications relied upon by the appellant were held to be prospective and therefore incapable of supporting retrospective relief.

Conclusion: The benefit of Notification No. 6/2002-CE was not available for CVD computation on the imported turbine, gearbox and spares. The contention based on the later notifications failed, and the appeal was dismissed.

---