1996 (10) TMI 248

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....for the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification and eligibility for exemption of Coal Fired Boiler. Under Exemption Notification No. 120/81-C.E., dated 15-5-1981 (as amended), among others, Agricultural and Municipal Waste Conversion Devices Producing Energy, falling under Tariff Item 68 of the erstwhil....

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.... order passed by the Assistant Collector of Central Excise, Ahmedabad. He took the view that as the Boiler in question was capable of using Agricultural and Municipal Waste, the appellants were eligible for the benefit of Notification No. 120/81-C.E. 2. The matter was called; None is present for the respondents. The notice of today's hearing had been issued on 10-9-1996. Earlier the matter....

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.... have carefully considered the matter. The respondents had cleared the goods in question vide GPI No. 7, dated 31-3-1986 as Enpak Energy Coal Fired Boiler IBR. The Boiler in question was specially designed for operating on coal. The fact that it was capable of using Agricultural and Municipal Waste will not change the classification if it had been specially designed for operating on coal. 5.&em....

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....ks. The Board clarified under F. No. 13/36/84-CX 1, dated 14-4-1986 that the rice husk - fired boiler could be considered as Agricultural and Municipal Waste Conversion Device Producing Energy so long as it is specially designed for operating on rice husk though it may also be capable of using other conventional fuels. The matter here is different. The Boiler was specially designed for operating o....