https://www.taxtmi.com/forum/issue?id=110618 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. en-us Fri, 08 Jul 2016 21:33:33 +0530 Thu, 23 Jan 2025 15:56:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110618 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. Discussion-Forum Central Excise Fri, 08 Jul 2016 21:33:33 +0530 https://www.taxtmi.com/forum/issue?id=110618