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2016 (3) TMI 296 - AT - CustomsClassification - Epoxy, parts of Hydro Electric Generator - Goods imported for use at Sharavathy Hydro electric Power Generating Station project- Held that: the Bills of Entry, literature, catalogue and schematic/sketch diagrams enclosed with the appeal paper book, described the goods as epoxy insulated single turn half coils wave stator winding and its spares and accessories. Also, in the copy of the original catalogue of both Hitachi, Japan and General Electric Canada INC, the goods have been described as CGE advanced insulation system. Therefore, when the principal supplier has clearly certified that these spare epoxy coils and accessories are specially made for the generators at Sharavathy Power Generating station and can be used only for the above generating units and not elsewhere, the goods imported under the Bills of Entries are epoxy stator coils solely designed for power generators for Hydro Power Project and rightly classifiable under 8503 and not under 8544. - Decided in favour of appellant with consequential relief
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