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2024 (1) TMI 1171 - AT - CustomsClassification of imported goods - Tower Flanges - Benefit of exemption from customs duty - to be classified under Customs Tariff Heading 8503 0010 as Parts of Wind Operated Electricity Generator or not - Notification No. 12/2012--CE (Sl.No. 332) dated 17.03.2012 - HELD THAT:- The issue is no more res integra as flanges imported are design specific and are meant only for use in erection of Wind Mill Towers and are treated as parts of Wind Operated Electricity Generator falling under CTH 8503 and not general purpose flanges falling under 7307. Even, a perusal of the HSN explanatory notes to Heading 7307 indicates that the said heading excludes constructions clearly identifiable as machine parts. The Respondent has relied upon the decisions of the Hon’ble Tribunal in the cases of BHEL [1999 (4) TMI 149 - CEGAT, NEW DELHI], COMMISSIONER OF C. EX., CALCUTTA-II VERSUS TECHNO FAB MANUFACTURING LTD. [2003 (9) TMI 180 - CESTAT, KOLKATA] and Hyundai Unitech Electrical Transmission [2005 (7) TMI 129 - CESTAT, MUMBAI] which held that Wind Mill Tower is a part of WOEG. This Tribunal in the case of Commissioner of Customs (Port--Import) Vs. Gamesa Wind--Turbines [2024 (1) TMI 736 - CESTAT CHENNAI] has held that the imported flanges with specific part numbers are the parts required for Wind Operated Electric Generators (WOEG) classifying them under CTH 85030010 and to be eligible for the benefit of Notification No. 12/2012--CE (Sl.No. 332). The appeal filed by the Department is without merits and as such cannot be sustained - Appeal of Revenue dismissed.
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