2023 (3) TMI 754 - AT - Customs

Eligibility for benefit of exemption under Notification No.06/2006-CE (Sl. No.84) - imported goods (Tubular Tower) are parts of the Wind Operated Electricity Generator or not - HELD THAT:- As per list 5 wind operated electricity generator, its components and parts thereof including rotor and wind turbine controller are eligible for exemption. The issue as to whether towers form part of WOEG was considered by the Tribunal in the case of HYUNDAI UNITECH ELECTRICAL TRANSMISSION LTD. VERSUS CCE., NAGPUR [2005 (7) TMI 129 - CESTAT, MUMBAI] where it was held that When the exemption in respect of the excise duty is granted to the parts of the wind operated electricity generator at the time of clearance from their factory and the Tribunal having held that the tower is a part of wind operated electricity generator, ratio of the above decision of the Tribunal squarely applies t the facts of the present case. Undisputedly, the goods manufactured by the appellants and cleared by them were meant for wind operated electricity generator, being tower material and, as such, were entitled to the benefit of Notification 6/2000.”

Thus the appellant is eligible for the benefit of exemption as per the Notification No.6/2006-C.E. - appeal allowed.