https://www.taxtmi.com/caselaws?id=334966 An exemption for non-conventional energy devices under Notification No. 6/2002-CE was held inapplicable to an imported steam turbine and generator for countervailing duty purposes because the waste-to-energy conversion was taking place in the boiler, not in the turbine. Applying the principle from Triveni Engineering, the Tribunal treated the boiler as the relevant waste-conversion device and the turbine as equipment that only further converts steam or heat energy into mechanical or electrical energy. The exemption could not therefore be extended to the turbine or generator, and the denial of CVD benefit was sustained. en-us Fri, 02 Sep 2016 00:00:00 +0530 Thu, 24 Nov 2016 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334966 An exemption for non-conventional energy devices under Notification No. 6/2002-CE was held inapplicable to an imported steam turbine and generator for countervailing duty purposes because the waste-to-energy conversion was taking place in the boiler, not in the turbine. Applying the principle from Triveni Engineering, the Tribunal treated the boiler as the relevant waste-conversion device and the turbine as equipment that only further converts steam or heat energy into mechanical or electrical energy. The exemption could not therefore be extended to the turbine or generator, and the denial of CVD benefit was sustained. Case-Laws Customs Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334966