2009 (10) TMI 325

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..... s. Indira Sisupal, JDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - Vide the impugned order, the lower appellate authority has held that towers for windmills manufactured by the appellants herein fall for classification under CET Sub-Heading 7308.20, rejecting the claim of the assessees for classification under CET Sub Heading 8412.00, and denied the benefit of exemptio .....

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..... sion of any type of tower or any kind of tower from coverage under Chapter Heading 73.08. Since the goods are specifically covered under CET Sub-Heading 7308.20, they have been rightly held to fall for classification under the above heading. As regards the benefit of Notification No. 205/88, there is no dispute that such benefit is not available as during the relevant period, only complete windmil .....

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