TMI BlogScope of Notification No. 120/81 as amended in respect of Sl. No. XIV i.e. agricultural and municipal waste producing energyX X X X Extracts X X X X X X X X Extracts X X X X ..... Board of Excise & Customs New Delhi Subject : Scope of Notification No. 120/81 as amended in respect of Sl. No. XIV i.e. agricultural and municipal waste producing energy. Reference Notification No. 120/81, dated 15-5-1981 as amended (subsequently Notification No. 205/88, dated 25-5-1988) whereunder at Sl. No. XIV, 'agricultural and municipal waste conversion devices producing energy' are exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 120/81, dated 15-5-1981 is available to only those boilers which are exclusively agricultural or municipal waste conversion device. Boilers which are capable of using both agricultural/municipal waste and conventional fuels like coal etc., are not covered by the exemption. 3. Accordingly, Board has decided that the benefit of Notification No. 120/81 is restricted only to such boilers which are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|