Windmill parts exemption applied to towers assembled at site; rectification allowed after amendment was overlooked.

Towers manufactured and cleared for assembly at buyers' sites were treated as parts of windmills because they were ultimately assembled into windmills, bringing them within the amended entry for "windmills, parts of windmills and any specially designed devices which run on windmills" under Notification No. 205/88-C.E. The exemption depended on whether the goods fell within the exempted entry, not on separate classification. An apparent mistake in the earlier final order arose from overlooking the amendment, so rectification was allowed and exemption granted.

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Issues: Whether the towers manufactured and cleared for assembly at the buyers' sites were eligible for exemption under S. No. 12 of Notification No. 205/88-C.E. as amended, and whether the earlier final order contained an apparent mistake warranting rectification.

Analysis: The amended entry in S. No. 12 specifically covered "windmills, parts of windmills and any specially designed devices which run on windmills". The towers were ultimately assembled into windmills at the buyers' sites and were therefore parts of windmills. The benefit of the notification depended on the nature of the goods as falling within the exempted entry, and not on their separate classification. The omission to notice the amendment had resulted in an erroneous conclusion in the earlier final order.

Conclusion: The towers were entitled to exemption under S. No. 12 of Notification No. 205/88-C.E. as amended, and the request for rectification was allowed.

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