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2011 (3) TMI 68

Head Note:
Grant of Exemption - The applicant has sought a ruling on the eligibility of the transformers for exemption from Central Excise duty in terms of Notification No. 6/2006-Central Excise dated 1st March, 2006 - The words “parts” and “components” imply something that which along with others make up a whole, one of the elements of which anything is made up - The scope of exemption has been restricted only to such devices or systems which have been specified in List 5 - Entry in Serial No. 84 uses the expression “devices / systems” because List 5 has some entries pertaining to devices and several other pertaining to systems - In fact the entry at Serial No. 21 of List 5 covers only “parts” and neither a device nor a system - The entry at Serial No. (13) of List 5 covers only the generator and its parts and its scope cannot be expanded to include wind operated electricity generating systems or plants and parts thereof

Whether the specially designed transformer is a part of wind operated electricity generator to be eligible for exemption by virtue of it being covered under Serial No. 13 of List 5 - In the case of the specially designed transformer for the wind operated electricity generator, it is noticed that it is no doubt an essential part without which the generating system would not function - The following extracts from the sub-chapter titled “ Enercon Annular Generator and Grid Management System” under the Chapter “Grid Integration and Wind Farm Management” are reproduced for an understanding of the various parts and components of wind energy convertors - The applicant is not eligible for the exemption in respect of the specially designed transformers proposed to be manufactured by it, as a part of wind operated electricity generator under Notification No. 6/2006-Central Excise dated 1st March, 2006 - Accordingly, the ruling is given

 


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