TMI Blog2019 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... wind operated electricity generators, its components and parts thereof including rotor and wind turbine controller’. The said exemption continued even after amendment of notification on 11/07/2014. It is seen that not only wind turbine electricity generators but its components and parts are exempted by virtue of notification 12/2012-CE, irrespective of place where they are used. In the instant case, the bearings manufactured by the appellant are used as component of wind operated electricity generators and there is no dispute that the product is directly supplied to manufacturers of wind operated electricity generators and is used as component of the wind turbine - In the instant case, it can be said that the bearing is an essential com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) (2) (3) (4) (5) 332 Any Chapter Non-conventional energy devices or systems specified in List 8 Nil - LIST 8 (See S. No. 332) (1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - LIST 8 (See S. No. 332 and 332A) (1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof including rotor and wind turbine controll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 512 (SC) wherein paragraph 19, following has been observed: 19. Chapter 9401 covers all types of seats and not only the seats of a car and a seat is complete even without the rail assembly from seat, adjuster/assembly slider seat and rear back lock assembly. They are not essential parts of the seat. Chapter heading 9401 covers only the parts of seats and not accessories to the seats. A part is an essential component of the whole without which the whole cannot function. He also relied on the decision of the Tribunal in the case of IKE Electric P. Ltd. 2012 (357) ELT 1211 (Tri- Mum), wherein paragraph 9, following has been observed: 9. The respondents have sought to rely on the decision of CCE v. Hyundai Unitech Elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies, irrespective of their classification shall be covered. It is also important to note that there is no specific entry for components or assemblies of automobiles in the Tariff, therefore, this also supports the view that all goods which are commonly known and sold in the trade as parts, components and assemblies‟ are covered by said entry, irrespective of their clarification in the Tariff. Hence, the term parts, components and assemblies of automobiles includes items like batteries, brake assembly, tyres, tubes and flaps, IC engines, ball bearing etc. He argued that even CBEC considered bearing used in Automobiles as parts of Automobiles. 3. Ld. AR relied on the impugned order. 4. We have gone through rival ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be said that the bearing is an essential component of wind mill without which it cannot function. In these circumstances, a bearing can be called a component of the wind mill and therefore, exempted under notification 12/2012-CE. 4.2 The second issue relating to failure of the appellant to observe condition no. 2 prescribed in respect of following Central Excise (Removal of goods at Concessional Rate of duty for manufacture of Excisable goods) Rules, 2001 becomes relevant. Since, it has been held that a bearing is a part of wind mill, the place of use becomes irrelevant as the exemption is available to the said bearing under Serial no. 332 of the notification itself. In view of above, we set aside the impugned order and allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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