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    <title>2013 (6) TMI 243 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI</title>
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    <description>Specially designed transformers imported for wind-operated electricity generators were examined against Serial No. 84 read with Item No. 13 of List 5 in Notification No. 06/2006-Central Excise. The Authority held that the imported goods did not fall within the scope of that entry, even though the same specification had been considered in a connected matter involving domestically manufactured transformers. As a result, the transformers were not covered by the notification and no exemption from additional duty of customs was available.</description>
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      <link>https://www.taxtmi.com/caselaws?id=234418</link>
      <description>Specially designed transformers imported for wind-operated electricity generators were examined against Serial No. 84 read with Item No. 13 of List 5 in Notification No. 06/2006-Central Excise. The Authority held that the imported goods did not fall within the scope of that entry, even though the same specification had been considered in a connected matter involving domestically manufactured transformers. As a result, the transformers were not covered by the notification and no exemption from additional duty of customs was available.</description>
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