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Commissioner of Customs (Port-Imp) , Chennai Versus M/s Hine Hydraulies India Pvt Ltd

2015 (12) TMI 532 - CESTAT CHENNAI

Denial of exemption claim - imported parts for manufacture of hydraulic systems which are used in the windmills - Notification No. 12/12-CE dated 17/03/12 - Held that:- It is noticed that respondent being a manufacturer of hydraulic systems used in windmill, parts of the hydraulic systems used in wind mill was to generate non-conventional energy devices or systems. The goods characterized as 'non-conventional energy devices or systems' specified under list 8 appended to the notification is exemp .....

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tems is elaborated in sl.no.13 under list 8 to the notification. The systems are wind operated electricity generator with its components and parts thereof including rotor and wind turbine controller. This clearly throws light that not only a complete system is exempt but also the components and parts thereof are equally entitled to exempt from ACD. - Decided against Revenue. - C/41485 - 41486/2013 - Final Order Nos. 40477-40478/2015 - Dated:- 28-4-2015 - D N, Panda, Member (J) And R Periasami, M .....

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cture of hydraulic systems which are used in the windmills. It contends that ld. Commissioner (Appeals) committed an error to hold that appellants are covered by sl.no. 21 under list 8 to the Notification No. 12/12-CE dated 17/03/12. According to Revenue parts which are consumed if manufactured in the factory gets exemption. But imported parts are not exempt from ACD. 3. On the other hand, respondent submits that it is the manufacturer of hydraulic systems used in windmills. This material fact i .....

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cts sl.no. 21 under list 8 to the said notification. 4. Heard both sides and perused the records. 5. There is nothing on record to show that the goods imported by the respondent were used elsewhere other than by specific use thereof in hydraulic systems used in windmills. There was no practical demonstration or testing of the goods imported done to rule out that respondent's case does not fall under sl.No.13 under list 8 to the notification above. Sl.No.13 deals with the goods 'wind oper .....

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