Customs exemption for wind turbine transformers denied because the imported goods did not fit the notification entry.

Specially designed transformers imported for wind-operated electricity generators were examined against Serial No. 84 read with Item No. 13 of List 5 in Notification No. 06/2006-Central Excise. The Authority held that the imported goods did not fall within the scope of that entry, even though the same specification had been considered in a connected matter involving domestically manufactured transformers. As a result, the transformers were not covered by the notification and no exemption from additional duty of customs was available.

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Issues: Whether specially designed transformers imported for wind operated electricity generators were eligible for exemption from additional duty of customs under Notification No. 06/2006-Central Excise dated 1st March, 2006.

Analysis: The imported transformers were examined against Serial No. 84 read with Item No. 13 of List 5 in the notification. The Authority found that the goods did not fall within the scope of the relevant entry, even though the same specification had been considered in the connected application relating to domestically manufactured transformers.

Conclusion: The imported transformers were held not to be covered by the notification and were therefore not eligible for exemption from additional duty of customs.

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