https://www.taxtmi.com/caselaws?id=124786 Towers manufactured and cleared for assembly at buyers' sites were treated as parts of windmills because they were ultimately assembled into windmills, bringing them within the amended entry for "windmills, parts of windmills and any specially designed devices which run on windmills" under Notification No. 205/88-C.E. The exemption depended on whether the goods fell within the exempted entry, not on separate classification. An apparent mistake in the earlier final order arose from overlooking the amendment, so rectification was allowed and exemption granted. en-us Thu, 04 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 12:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124786 Towers manufactured and cleared for assembly at buyers' sites were treated as parts of windmills because they were ultimately assembled into windmills, bringing them within the amended entry for "windmills, parts of windmills and any specially designed devices which run on windmills" under Notification No. 205/88-C.E. The exemption depended on whether the goods fell within the exempted entry, not on separate classification. An apparent mistake in the earlier final order arose from overlooking the amendment, so rectification was allowed and exemption granted. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124786