9911796707
TMI Blog2025 (3) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... e Limited." to "M/s.Siemens Gamesa Renewable Power Private Ltd.". Copy of Incorporation Certificate issued by the Registrar of Companies, Chennai is placed on record. The request is allowed. MA for change of cause title is allowed. Registry is directed to amend the cause title accordingly. 2. The SCN dated 12.03.2012 issued by the DRI reveals that the assessee - importer had imported and cleared two consignments of tower by classifying the same under CTH8503, the details/descriptions as per the relevant Bills of Entry have been reproduced in Table-1 of the SCN. The description of the items imported is thus very clear. It is the case of the DRI that on verification of the declaration made by the importer insofar as the classification is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d demands for the normal period. In the impugned order, the commissioner has inter alia observed that the goods in question were not the actual working parts of the turbine generator; do not provide any operational or mechanical interaction with the generator, CTI 73082019 specifically covered towers and hence, the classification adopted by the importer cannot be accepted. It was also found that the towers in question cannot be considered as either the parts are components of the WOEG set and therefore cannot be classified under heading 8503. 5. It is against this order that the present appeal has been filed before us, however, since the Commissioner has dropped the demand for the larger period, the scope of the appeal as explained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erused the copy of the Bills of Entry placed on record and we find that the description as explained by the appellant is correct. Against this, the Revenue is of the view that the 'Tower' is specifically and more appropriately classifiable under 7508 since there is a specific Heading under the same. Further, the Chapter Heading 8503 specifically refers to parts suitable for use solely or principally with the machines of Heading 8501 or 8502. 9. CTH 8502 specifically refers to Electric Generating Sets and Rotary Converters and 8502 3100 refers to 'wind powered'. CTI 7308, as indicated by us in the above paragraphs refers to 'structures or parts of structures (including towers, etc.) and hence, the structure is more a General Term [civil in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been received in relation to tower, tower doors, blades and electrical boxes. 2. The matter has been examined. In the aforesaid notification serial no. 332 read with List 8 exempts 'Wind operated electricity generator, its component and parts thereof including rotor and wind turbine 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 v. Commissioner of Central Excise, Nashik in Civil Appeal No. 1218 of 2006. [2015 (323) E.L.T 220 (S.C.)] wherein Hon'ble Apex Court (while deciding the eligibility of wind mill doors and electrical boxes of WOEG for exemption) has held that - "It is not in dispute that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecial bearings. (iv) Wind turbine controller, nacelle controller and control cables. 4. In view of the judgment 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 operated electricity generators eligible for exemption under serial no. 332 of Notification No. 12/2012-Central Excise, dated 17-3-2012. 5. For any clarification regarding parts and component of WOEG, not covered in para 3 above, opinion of Ministry of New and Renewable Energy would be sought by the Board, if required. Issues relating to exemption of parts and components of WOEG not covered in para 3 above may be referred to Board through the Chief ..... X X X X Extracts X X X X X X X X Extracts X X X X
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