https://www.taxtmi.com/caselaws?id=90318 The appeal was allowed, setting aside the duty demand of Rs. 3,62,28,903/- with consequential benefits to the appellants, except for the confirmed duty demand of Rs. 10,68,921/- on non-declared items. The Tribunal held that the imported goods were eligible for duty concession under Notification No. 89/91-Cus as they did not constitute complete Wind Operated Electric Generators due to the absence of Tower and Foundation components. The certificate from the Ministry of Non-conventional Energy Sources was deemed valid, and alternative claims for duty exemption under other notifications were not addressed. en-us Wed, 07 Apr 1999 00:00:00 +0530 Wed, 05 Oct 2011 11:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90318 The appeal was allowed, setting aside the duty demand of Rs. 3,62,28,903/- with consequential benefits to the appellants, except for the confirmed duty demand of Rs. 10,68,921/- on non-declared items. The Tribunal held that the imported goods were eligible for duty concession under Notification No. 89/91-Cus as they did not constitute complete Wind Operated Electric Generators due to the absence of Tower and Foundation components. The certificate from the Ministry of Non-conventional Energy Sources was deemed valid, and alternative claims for duty exemption under other notifications were not addressed. Case-Laws Customs Wed, 07 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90318