https://www.taxtmi.com/caselaws?id=375376 A waste-to-energy plant boiler flue gas cleaning system is treated as a pollution control device because it performs filtering or purifying functions for gases, so it falls under heading 8421 rather than heading 8405. Concessional rate treatment is available only where the goods are actually supplied for use in waste-to-energy plants; mere capability of use in other power plants is insufficient to claim the specific end-use based benefit. The applicable concessional entry therefore depends on established use in waste-to-energy plants, while classification remains governed by the product's essential function. en-us Tue, 11 Sep 2018 00:00:00 +0530 Thu, 06 Mar 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375376 A waste-to-energy plant boiler flue gas cleaning system is treated as a pollution control device because it performs filtering or purifying functions for gases, so it falls under heading 8421 rather than heading 8405. Concessional rate treatment is available only where the goods are actually supplied for use in waste-to-energy plants; mere capability of use in other power plants is insufficient to claim the specific end-use based benefit. The applicable concessional entry therefore depends on established use in waste-to-energy plants, while classification remains governed by the product's essential function. Case-Laws GST Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375376