2000 (4) TMI 678

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....ant. Shri L.B. Attar, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is whether bagasse is an agricultural waste and whether the benefit of notification 205/88, which exempts at Sr. No. 15 agricultural and municipal waste conversion device would be available to the bagasse fired steam generating boiler manufactu....

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....of the notification. Going by the point at which it arises, it is difficult to consider bagasse being an agricultural waste. The bagasse mainly arises, as the appeal points out, in the sugar industry being a remanence of sugar industry after it is crushed to extract the juice contained in it. However it is to be noted that the sugarcane from which bagasse is obtained is itself an agricultural prod....

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....4-4-1986, the Board accepted the view proposed by the Conference of Collectors of Central Excise that rice husk is an agricultural waste and a boiler designed to fire rice husk is a device for converting waste material. It is to be noted that the Board's circular shows that the Conference of Collectors concluded that the rice husk, wood waste, bagasse can be considered to be agricultural waste. We....