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Clarification regarding tower and blades constitute an essential component of Wind Operated Electricity Generators (WOEG)

Central Excise - 1008/15/2015-CX - Dated:- 20-10-2015 - Circular No. 1008/15/2015-CX F.No.201/08/2015-CX.6 Government of India Ministry of Finance, Department of Revenue Central Board of Excise and Customs New Delhi Dated, the 20th October, 2015 To P .....

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the trade as well as the field formations to clarify whether exemption Notification No. 12/2012-Central Excise, dated 17.03.2012 covers part/components of Wind Operated Electricity Generators (WOEG). References have been received in relation to towe .....

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rbine controller’ from Central Excise duty. In this regard, attention is invited to the judgement of Hon ble Supreme Court dated 13th August, 2015 in case of M/s Gemini Instratech Vs Commissioner of Central Excise, Nashik in Civil Appeal No. 121 .....

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is a safety device which is used as security for high voltage equipments fitted inside the tower, preventing unauthorized access and preventing entries of reptiles, insects, etc, inside the tower. This, according to us, would be sufficient to make it .....

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02.2003. The said orders were accepted by the Revenue as it is recorded by the CESTAT that the Revenue could not produce any evidence to show that those orders were challenged by it. Further, since the tower is held as part of the generator, door the .....

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lier clarified to CBEC on the subject that the following are parts of Wind Operated Electricity Generators. i) Tower: which supports the nacelle and rotor assembly of a wind operated electricity generator. ii) Nacelle: which consists of gear-box, gen .....

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, nacelle controller and control cables. 4. In view of the judgement of Hon’ble Supreme Court and clarification received from the administrative ministry, parts/components referred in Para 3 above may be treated as parts and components of wind o .....

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