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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Exemption for Boilers Converting Waste to Energy: Only Exclusively Waste-Fueled Boilers Qualify, Not Dual-Fuel Capable Models.</h1> Notification No. 120/81, as amended, provides an exemption for devices converting agricultural and municipal waste into energy. This exemption applies only to boilers exclusively designed for using such waste as fuel. Boilers capable of operating on both agricultural/municipal waste and conventional fuels like coal are not eligible for this exemption. The Central Board of Excise & Customs clarifies that manufacturers labeling boilers as dual-fuel capable do not qualify for the exemption unless the boilers are exclusively for waste conversion. Field formations are instructed to adhere to this interpretation when applying the exemption criteria.
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