https://www.taxtmi.com/caselaws?id=76542 Windmill towers were held classifiable under Chapter Heading 7308.20 as structures and parts of structures, including towers and lattice masts of iron and steel, rather than under the residuary Chapter Heading 8412.00. The specific tariff entry prevailed because no exclusion displaced its application. Exemption under Notification No. 205/88 was unavailable for parts of windmills during the relevant period, as the notification then covered only complete windmills and extended to parts only from 16-03-1995. Classification and denial of exemption were therefore upheld. en-us Tue, 13 Oct 2009 00:00:00 +0530 Sat, 03 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76542 Windmill towers were held classifiable under Chapter Heading 7308.20 as structures and parts of structures, including towers and lattice masts of iron and steel, rather than under the residuary Chapter Heading 8412.00. The specific tariff entry prevailed because no exclusion displaced its application. Exemption under Notification No. 205/88 was unavailable for parts of windmills during the relevant period, as the notification then covered only complete windmills and extended to parts only from 16-03-1995. Classification and denial of exemption were therefore upheld. Case-Laws Central Excise Tue, 13 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76542