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2013 (11) TMI 1044 - AT - CustomsImport of Tubular Towers of different seizes - Benefit of duty exemption under Notification No.6/06-CE dt. 1.3.2006 (Sl.No.84) - Classification of goods under Customs Tariff Heading 85030010 or 73082019 - Held that:- 7308 will cover those towers which are not parts of any machine as per C.B.E. & C. Telex/Circular No. 924/2/97-Cus. (TU), dated 9-8-1997. This Circular has clearly opined in the conference of the Commissioners of the Customs on Tariff and Allied matters that WOEG tower parts constitute essential components of WOEG and that in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to be presented in an unassembled/disassembled condition. It was also clarified that these parts will be classifiable as components and will be liable to duty as applicable to the components - Prima facie case in favour of assessee - Following decision of Vestas Wind Technology India Pvt. Ltd. [2013 (11) TMI 1015 - CESTAT AHMEDABAD] - Stay granted.
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