TaxTMI 
TaxTMI 
Please any one give opinion that steam generation from biomass briquettes at clients location is excisable or not
Steam generation from biomass briquettes
08 Jul 2016 
9 Replies 
3255 Views Asked by
Excisability of steam: captive use and exemption determine whether duty applies when steam replaces coal as fuel.
Whether steam generated from biomass briquettes at a client's premises is excisable was debated: contributors observed that steam can be characterized as excisable though opinions differed on dutiability and tariff classification. Biomass briquettes sold to a client were treated as non-excisable. The forum emphasized that captive use may attract exemption under the relevant notification framework, and that duty liability depends on whether excisable goods are produced from the steam or whether it is removed/sold. (AI Summary)
Whether steam generated from biomass briquettes at a client's premises is excisable was debated: contributors observed that steam can be characterized as excisable though opinions differed on dutiability and tariff classification. Biomass briquettes sold to a client were treated as non-excisable. The forum emphasized that captive use may attract exemption under the relevant notification framework, and that duty liability depends on whether excisable goods are produced from the steam or whether it is removed/sold. (AI Summary)