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Customs - Highlights / Catch Notes

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Classification of imported goods - Tower Flanges - The Tribunal ...


Imported Tower Flanges for Wind Mill Towers Exempt from Duty, Classified as Parts of Electricity Generators.

January 30, 2024

Case Laws     Customs     AT

Classification of imported goods - Tower Flanges - The Tribunal found that the flanges are design-specific for use in erecting Wind Mill Towers and should be classified under heading 8503 as parts of WOEG. - It was held that the flanges are eligible for exemption under Notification No. 12/2012-CE. - the Tribunal dismissed the Revenue's appeal - AT

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