2009 (10) TMI 325

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..... b Heading 8412.00, and denied the benefit of exemption in terms of Notification No. 205/88 dt. 25-5-88, for the reason that during the period in dispute viz. Sept.’94 to Jan’95, parts of windmills were not covered under the notification and they can enjoy the benefit of exemption only w.e.f. 16-3-95. Held that- the goods are specifically covered under CET Sub-Heading 7308.20, they have been rightl .....

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..... 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 exemption in terms of Notification No. 205/88 dt. 25-5-88, for the reason that during the period in dispute viz. Sept.'94 to Jan'95, parts of windmills were not covered unde .....

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..... ey 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 windmills were covered under Sl. No. 12 of Notification and Sl. No. 12 was expanded to include parts of windmills only from 16-3-95. 3. In the Light of the above discuss .....

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