excise duty on refuse derived fuel

[chetan rachhadiya]

Dear Experts,

Municiple corporation awarded work to my client for solid waste recycling under PPP model. during recycling process they segregate scrap of metal from waste and sale remaining waste as "Refuse Derived Fuel".

does this item excisable?

does they need to excise registration?

if this item is excisable, what is tariff head of this item?

[YAGAY and SUN]

Dear Chetan,

Spent oil does not amount to manufacture.

Regard

YAGAY and SUN

(Management, Business, and Indirect Tax Consultants)

[Mahir S]

Sir,

Yes it appears no excise duty thereon, however just check chapter subheading 2710 for your satisfaction.

Even otherwise, you are eligible for the excise exemption threshold limit.

AI Summary

Excise duty on refuse derived fuel: classification and registration implications, check chapter 2710 and exemption threshold.
Whether refuse derived fuel produced from municipal solid-waste recycling is excisable and whether the recycler must obtain excise registration; informal expert replies indicate RDF appears not to attract excise duty, recommend checking chapter subheading 2710 for tariff classification, and note possible applicability of the excise exemption threshold, while a separate remark states that spent oil does not amount to manufacture.