https://www.taxtmi.com/caselaws?id=86035 A coal-fired boiler was held not to qualify as an Agricultural and Municipal Waste Conversion Device Producing Energy because the record did not show it was specially designed for use on agricultural or municipal waste. Its mere capability of also operating on such waste or other non-conventional fuels did not alter its tariff classification where its design remained for coal firing. The exemption under Notification No. 120/81-C.E. was therefore denied, and the Revenue's classification view was upheld. The controlling test applied was special design and intended use; alternative capability alone was insufficient to secure exemption eligibility. en-us Thu, 24 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 17:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86035 A coal-fired boiler was held not to qualify as an Agricultural and Municipal Waste Conversion Device Producing Energy because the record did not show it was specially designed for use on agricultural or municipal waste. Its mere capability of also operating on such waste or other non-conventional fuels did not alter its tariff classification where its design remained for coal firing. The exemption under Notification No. 120/81-C.E. was therefore denied, and the Revenue's classification view was upheld. The controlling test applied was special design and intended use; alternative capability alone was insufficient to secure exemption eligibility. Case-Laws Central Excise Thu, 24 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86035