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2023 (7) TMI 667 - CESTAT CHENNAIExemption from basic customs duty - actual user condition / 'use of the goods for specified purpose - BCD concession towards import of blades / towers and foundation mounting parts etc denied - N/N. 21/2002-Cus. dated 01.03.2002 read with Notification No.12/2012-Cus. dated 17.3.2012 - Violation of the condition of notification, as the imported blades were sold and were not put to use by the respondent for the specified purpose - HELD THAT:- The very same issue was considered by the jurisdictional High Court in the case of NORDEX INDIA PRIVATE LIMITED, (FORMERLY KNOWN AS ACCIONA WINDPOWER INDIA PRIVATE LIMITED) REP. BY ITS DIRECTOR MR. PRASHANTH PANDARISH VITTAL VERSUS COMMISSIONER OF CUSTOMS [2022 (8) TMI 1214 - MADRAS HIGH COURT] wherein the Hon’ble High Court has considered the practical difficulties of the importer to transport blades from the port to the factory and thereafter to the customer’s site, where it was held that The exemption cannot be denied unless it is seen that it has been made to evade duty, it leads to evasion of duty. In this case, it is not so. The Rotor Blades has been fixed in the Windmill, which is a vital component for completion of the Windmill project. After considering the facts of the case and perusing the records, the judgment of the Hon’ble Jurisdictional High court in the case of Nordex India Pvt. Ltd. is squarely applicable to the instant case. Following the same, the demand proposed in the SCN is on misconception of facts and law - the appeal filed by the department is dismissed.
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