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2014 (2) TMI 1018 - CESTAT AHMEDABADClassification of goods - Import of parts of tower - Whether the towers meant for WOEG, imported by the appellant which are used in the erection of WOEG, should be classified under CTH 7308 as towers or the same should be classified under 8503 as components of WOEG - Held that:- As per the functions of the towers explained by learned sr. advocate, the goods imported are required for the purpose of placing the windmill at a height and some extent also used to control the windmill face in relation to direction of the wind. It is therefore, apparent that these towers meant for WOEG are designed solely and specifically for the purpose of WOEG and are not meant for any other purpose. As per Section Note 2 to Section XV, only parts of general use can be classified under Chapter 73 but the parts solely and specifically designed for use in a particular type of machinery will have to be classified in that chapter where the main machine is classified. This view is also clarified by the CBEC Circular dated 9.8.1997 wherein it has been held that such towers are essential components of WOEG. Further, it has been correctly argued by learned sr. advocate of the appellant that if for Central Excise purposes, the same goods are considered as components of WOEG then there is no reason as to why for Customs classification purposes the same towers could not be treated as essential components of WOEG - towers imported by the appellant are correctly classifiable under Heading 8503 of the Customs Tariff Act and subsequent benefits were correctly availed by the appellant - Decided in favour of assessee.
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