Exemption for windmill components extended to doors, anchor rings and load spreading plates as parts of wind energy systems.

Components specially designed for wind operated electricity generators were treated as eligible for exemption under Notification No. 6/2006 dated 01.03.2006 when they formed part of the windmill system. Windmill doors were held to qualify as parts of windmills and therefore fall within the exemption. Anchor rings and load spreading plates were also held to qualify because they are parts of the tower specially designed for wind operated electricity generators and likewise come within the exemption. On that basis, the disputed goods were covered by the notification.

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Issues: (i) Whether windmill doors are entitled to exemption under Notification No. 6/2006 dated 01.03.2006 as parts of windmills. (ii) Whether anchor rings and load spreading plates are entitled to exemption under Notification No. 6/2006 dated 01.03.2006 as parts of wind operated electricity generators.

Issue (i): Whether windmill doors are entitled to exemption under Notification No. 6/2006 dated 01.03.2006 as parts of windmills.

Analysis: The question was answered by the Larger Bench in the affirmative, treating windmill doors as parts of windmills for the purpose of the exemption notification.

Conclusion: Windmill doors are entitled to exemption under Notification No. 6/2006 dated 01.03.2006.

Issue (ii): Whether anchor rings and load spreading plates are entitled to exemption under Notification No. 6/2006 dated 01.03.2006 as parts of wind operated electricity generators.

Analysis: The Larger Bench held that anchor rings and load spreading plates are parts of the tower specially designed for wind operated electricity generators and therefore fall within the exemption.

Conclusion: Anchor rings and load spreading plates are entitled to exemption under Notification No. 6/2006 dated 01.03.2006.

Final Conclusion: The impugned orders were set aside and both appeals succeeded on the basis that the disputed goods were held to be covered by the exemption notification.

Ratio Decidendi: Components specially designed for wind operated electricity generators are eligible for exemption when they constitute parts of the windmill system within the scope of the exemption notification.

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