SALE OF STEAM

[vishal sharma]

One of my client is having surplus steam generated, which it intends to sell.

Whether central excise will be applicable on it.

Thanks

[Rama Krishana]

What is the composition of steam? How it has been generated and to be sold? What is use?

In exise there is no entry as such named as "steam" but it may or may not fall in chapter 28

AI Summary

Central excise applicability depends on composition, generation and use of surplus steam and may attract duty. Whether sale of surplus steam attracts central excise depends on the composition of the steam, the process by which it is generated, and its intended use; there is no specific tariff entry for 'steam' and classification must proceed by analogy, potentially falling within Chapter 28 or other appropriate dutiable headings based on chemical nature and commercial use.