TMI Blog2024 (1) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal has held that the flanges are parts of WOEG and are classifiable under 8503 and not CTH 7307 as claimed by the department. It was also held that the flanges are eligible for the exemption as per notification no. 12/2012. Thus, the appeals filed by the department is without merits - appeal dismissed. - HON BLE MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) And HON BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri R. Rajaraman, Assistant Commissioner (A.R) For the Appellant Shri. Rohan Muralidharan, Advocate For the Respondent ORDER ORDER : Per Ms. SULEKHA BEEVI C. S. Brief facts are that the respondents imported Flanges with specific part numbers along with the additional information that these flange ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent. It is submitted that the flanges are integral to and specifically designed for the construction of the towers of WOEGs. The CBIC vide circular no.1008/15/2015-CX dated 20/10/2015 has clarified that the tower, nacelle, motor, wind turbine controller are all parts of WOEG and would be eligible for exemption. The said clarification was based on the decision of the Hon ble Supreme Court in the case of M/s. Gemini Instratech Vs. CCE in Civil Appeal no. 1218 of 2006 reported in 2015 323 ELT 220 (SC). 4. It is submitted by the Ld. counsel that recently the Tribunal in the case of M/s. Sew Eurodrive India Pvt. Ltd. Vs. Commissioner of Customs (2024-VIL-18-CESTAT-CHE-CU) had analysed the very same dispute with respect of classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mary function, to arrive at the proper classification, otherwise the purpose of having two Customs Tariff Headings loses its significance, which is not the intention of legislature. 13. In view of our above discussions, we do not find any substance or merits in the impugned order, to sustain the re-classification attempt made by the original authority as sustained in the impugned order, for which reason the same deserves to be set aside, which we hereby do. 8. After appreciating the facts, evidence placed before us and following the decision of the Tribunal discussed above we are of the considered opinion that the appeals filed by the department is without merits. 9. The appeals are therefore dismissed. ( Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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