https://www.taxtmi.com/forum/issue?id=109326 Electrical energy is referred to the tariff sub heading for electrical energy but the duty column is blank; consequently, electrical energy generated by any mode, including windmills, is treated in the discussion as not chargeable to central excise. One view holds windmill generated electricity is not covered by Chapter 27 and is neither excisable nor exempt, while cited judicial authorities on manufacture and excisability are identified as relevant to determining taxability. State VAT applicability remains unaddressed in the discussion. en-us Fri, 23 Oct 2015 19:04:26 +0530 Thu, 23 Jan 2025 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109326 Electrical energy is referred to the tariff sub heading for electrical energy but the duty column is blank; consequently, electrical energy generated by any mode, including windmills, is treated in the discussion as not chargeable to central excise. One view holds windmill generated electricity is not covered by Chapter 27 and is neither excisable nor exempt, while cited judicial authorities on manufacture and excisability are identified as relevant to determining taxability. State VAT applicability remains unaddressed in the discussion. Discussion-Forum Central Excise Fri, 23 Oct 2015 19:04:26 +0530 https://www.taxtmi.com/forum/issue?id=109326