Fuels and Combustion
Gross and net calorific value of a fuel will be the same

Under no circumstances
Ifits carbon content is very low
If its ash content is zero
If its hydrogen/hydrogen compound content is zero

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Fuels and Combustion
A carbonaceous fuel (containing no H₂ or hydrocarbons) is burnt and the resulting flue gas contains 21% CO₂. It means that

21% excess air has been used for combustion
Complete combustion of fuel has taken place
No excess air has been used for combustion
21% excess oxygen has been used for combustion

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