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CESTAT held that imported towers are parts of Wind Operated Electricity Generators (WOEG) properly classifiable under CTH 8503, not under CTI 7308 as general/civil structures. The Tribunal determined the Commissioner erred in mischaracterizing the towers as non-parts of Wind Energy Generators. CESTAT relied on precedent from CC Chennai v. Suzlon Towers and Structures Limited, where tower flanges were similarly classified under 8503 as WOEG parts. The Tribunal emphasized that the towers' specific function in wind energy generation qualified them for the tariff classification under 8503 and corresponding exemption benefits under Notification No.12/2012. The impugned order was set aside and the appeal allowed.
CESTAT held that imported towers are parts of Wind Operated Electricity Generators (WOEG) properly classifiable under CTH 8503, not under CTI 7308 as general/civil structures. The Tribunal determined the Commissioner erred in mischaracterizing the towers as non-parts of Wind Energy Generators. CESTAT relied on precedent from CC Chennai v. Suzlon Towers and Structures Limited, where tower flanges were similarly classified under 8503 as WOEG parts. The Tribunal emphasized that the towers' specific function in wind energy generation qualified them for the tariff classification under 8503 and corresponding exemption benefits under Notification No.12/2012. The impugned order was set aside and the appeal allowed.
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