Exemption for non-conventional energy devices denied to electric motors that were not covered as components or parts.

Electric motors supplied for use in non-conventional energy projects were held not to fall within the exemption under Notification No. 6/2002-CE because the relevant entry covered only non-conventional energy devices or systems expressly specified in the list, and did not include components or parts. The motors themselves convert electrical energy into mechanical energy and do not convert waste or other specified materials into energy, so the cited precedent involving an entry that expressly covered components and parts was found inapplicable. The exemption was denied and the demand was sustained.

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Issues: Whether electric motors supplied for use in non-conventional energy projects were covered by the exemption under Notification No. 6/2002-CE.

Analysis: The exemption entry applied to non-conventional energy devices or systems specified in the relevant list. The entry did not expressly include components or parts, unlike the separate notification entry relied upon in the cited precedent. Electric motors are devices that convert electrical energy into mechanical energy and do not themselves convert agricultural, forestry, agro-industrial, industrial, municipal or urban waste into energy. The earlier decision concerning an entry specifically covering components and parts was therefore held to be inapplicable.

Conclusion: The electric motors were not covered by the exemption and the demand was sustained.

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