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of <h1>Tribunal Upholds Customs Duty Exemption for Bridge Crane in Wind Generator Manufacturing</h1> <h3>COMMISSIONER OF CUSTOMS, MUMBAI Versus ENERCON (INDIA) LTD.</h3> COMMISSIONER OF CUSTOMS, MUMBAI Versus ENERCON (INDIA) LTD. - 2000 (122) E.L.T. 788 (Tribunal) The case involved the eligibility of a bridge crane for a customs duty exemption under Notification 123/87. The Commissioner (Appeals) allowed the benefit, stating the crane was necessary for manufacturing wind generators. The Tribunal upheld this decision, emphasizing the crane's essential role in the manufacturing process. The appeal by the department was dismissed.
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