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2017 (8) TMI 1517 - AT - Central ExciseBenefit of N/N. 6/2002-C.E., dated 1-3-2002 - ‘power cables’ manufactured by the appellant - Held that:- It appears that the subject items viz., control cable (which is also called ‘power cable’) which are meant for control application (Supervisory Control and Data Acquisition - SCDA in modern wind power plant); and therefore, would be covered in Column 3 of the Table annexed to the Notification No. 6/2002-C.E., dated 1-3-2002 read with Sl. Nos. 13 and 21 of the List 9 appended thereto - In this regard, the CBEC (Central Board for Excise and Customs, New Delhi) has also issued a Clarification F. No. 201/08/2015-CX.6, dated 20-10-2015 whereunder in its Clause (iii) reference has been made to the clarification given by the Ministry of New and Renewable Energy, which states that wind turbine controller, nacelle controller and control cables are parts of Wind Operated Electricity Generators, which have been mentioned at Sl. No. 13 of List 9 read with Sl. No. 237 of the Table Annexed to the Notification No. 6/2002-C.E., dated 1-3-2002. When the Ministry of New and Renewable Energy has clarified to CBEC, as mentioned in the CBEC Circular dated 20-10-2015 referred above that control cables are parts of Wind Operated Electricity Generators, there cannot be any doubt that subject items are entitled to the benefit of Notification No. 6/2002-C.E., dated 1-3-2002. Benefit allowed - appeal allowed - decided in favor of appellant.
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