Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Admissibility of Benefit of exemption notifications - bearings ...


Exemption Notifications for Bearings in Wind-Operated Electricity Generators Interpreted Broadly to Include All Parts.

September 3, 2020

Case Laws     Central Excise     AT

Admissibility of Benefit of exemption notifications - bearings sold for use in the wind operated electricity generators as parts - The term “wind operated electricity generator” in the notification does not refer to solely to the generator which is just one of the parts of the wind operated electricity generator. - AT

View Source

 


 

You may also like:

  1. Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind Operated Electricity Generator (WOEG), the exemption applies. The...

  2. Classification of goods - specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up...

  3. CESTAT held that imported towers are parts of Wind Operated Electricity Generators (WOEG) properly classifiable under CTH 8503, not under CTI 7308 as general/civil...

  4. Manufacturing of Windmill doors - The notification No.3/2001-CE & No.6/2002-CE provides exemption from payment of Central Excise duty in respect of wind operated...

  5. The CESTAT allowed exemption for paints applied on wind mills, considering them an integral part of the wind operated electricity generator, covered under the exemption...

  6. Denial of exemption claim - imported parts - The systems are wind operated electricity generator with its components and parts thereof including rotor and wind turbine...

  7. The anchor rings and load spreading plates are parts of tower specially designed for wind operated electricity generators and are eligible for exemption under...

  8. Whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators - since the tower is held as part of the generator, door...

  9. Exemption from basic customs duty - actual user condition - BCD concession towards import of blades / towers and foundation mounting parts etc. - Parts of wind operated...

  10. Manufacture of bearings and supply to various wind mill manufacturers - a bearing is a part of wind mill, the place of use becomes irrelevant as the exemption is...

  11. Exemption of Central Tax for electricity services under Serial no. 25 of notification dated 28th June, 2017 - respondent invoked Section 74 of CGST Act, 2017 based on...

  12. Imposition of ADD - Castings for Wind Operated Electricity Generators (PUC) - While upholding the imposition of AD duty as per the final finding, we direct the DA to...

  13. Classification under CTH 7308 or 8503 - Wind Operated Electricity Generator - in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to...

  14. Depreciation on wind electric generations - wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision - AT

  15. Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

 

Quick Updates:Latest Updates