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TMI Blog2013 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri P.N. Sarvaiya, AR, for the Respondent. ORDER These stay applications have been filed by M/s. Vestas Wind Technology and M/s. Bon Freight against the order-in-original No. KDL/Connmr/43/2012-13, dated 30-11-2012. 2. Heard both sides on the stay petitions. 3. The issue involved in these applications is as to whether the tower sections imported by the appellant for Wind Op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of WOEG are considered as essential components of the WOEG. 6. Learned A.R. on the other hand argued that classification of the imported goods has been correctly done under Chapter Heading 7308 and Commissioner has correctly confirmed the demand and imposed penalties upon the appellants. 7. After hearing both sides for sometime, it is observed that as per Rule 1 of General Rules of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be classified in their respective heading. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No. 84.79 or 85.43) are to be classified with the machines of that kind or in heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed matters that WOEG tower parts constitute essential components of WOEG and that in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to be presented in an unassembled/disassembled condition. It was also clarified that these parts will be classifiable as components and will be liable to duty as applicable to the components. 9. In view of the above legal po ..... X X X X Extracts X X X X X X X X Extracts X X X X
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