Excise exemption for bio-gas appliances requires manufacturer certification confirming design and bio-gas operation. Exemption from whole excise duty is granted for specified bio-gas appliances-bio-gas stoves and hot plates (tariff sub-heading 7308.70) and bio-gas lights (tariff sub-heading 9405.00)-subject to the manufacturer producing a certificate from an authorized officer (not below Deputy Secretary, Ministry of Energy, Department of Non-Conventional Energy Sources) confirming full description, specification, drawings and that the appliances are specially designed to operate using bio-gas.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for bio-gas appliances requires manufacturer certification confirming design and bio-gas operation.
Exemption from whole excise duty is granted for specified bio-gas appliances-bio-gas stoves and hot plates (tariff sub-heading 7308.70) and bio-gas lights (tariff sub-heading 9405.00)-subject to the manufacturer producing a certificate from an authorized officer (not below Deputy Secretary, Ministry of Energy, Department of Non-Conventional Energy Sources) confirming full description, specification, drawings and that the appliances are specially designed to operate using bio-gas.
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