TMI Blog2003 (9) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... gone through the impugned order-in-original and also the submissions of the appellant in their appeal memorandum as well as during personal hearing. I have also perused the Notification No. 205/88, dt. 25-5-88 as amended wherein Sl. No. 12 of the table annexed to the said Notification. "Wind Mills, parts of Wind Mill and any specially designed devices which run on Wind Mill" have been exempted from the whole of the duty of excise leviable thereon. Now the question to be decided is whether the impugned items fall under the description of goods mentioned in Sl. No. 12 of the table of the Notification No. 205/88. The Hon'ble Tribunal in the case of Bharat Heavy Electricals Limited has gone into details of the constructions and composition of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As such I set aside the impugned order and allow the appeal." 2. The Revenue in their memo of appeal have prayed for setting aside of the said order on the following grounds :- "Towers lattice' are commonly used to support the machines for different purposes. For example radars are set on towers to get the signals clearly. Wind mills are set on towers to get the wind for speed. In both cases purposes are different but the basic design of the "towers lattice mast" are not different for different machines, except the different height according to requirements. Moreover, according to different geographical conditions, height of towers of wind mill are made differently. Hence, mere difference of height does not exclude the "towers lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the upper part of the Lattice is much narrower so that the blades do not have any friction with the body of the lattice structure. These are specially designed masts suitable only for Wind Mills. Since the Wind Mill cannot be made and installed without the lattice structures specially designed with the specified raw materials, they are to be treated as integral and indespensible parts of the Wind Mill and they are admissible for the benefit of Notification No. 205/88-C.E. as amended. A few copies of photographs of the Wind Mill are enclosed for favour of kind perusal and marked with the letter "F". 8. Hon'ble CEGAT in the case of BHEL [1999 (108) E.L.T. 448] has dealt with extensively the case of an imported Wind Operated Turbine G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bharat Heavy Electricals Ltd. as reported in 1999 (108) E.L.T. 448. After going through the said decision of the Tribunal we find that the ratio of the same is fully applicable to the dispute involved in the present appeal. We have also seen the photographs produced on record as contained from pages 30 to 32 of the paper book and find that the disputed items in question are nothing but parts of the Wind Mill. The Wind Mill cannot be erected and positioned without the use of the said parts. There is no dispute in the Revenue's appeal to the effect that the Nacelle Body and the supporting structurals have been manufactured according to the specific design of the Wind Mill without which the Wind Mill does not come into existence. As such we do ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
