https://www.taxtmi.com/caselaws?id=239838 Classification of wind turbine tower sections under the Customs Tariff Act must be determined by the General Rules for Interpretation together with the relevant section and chapter notes. The text distinguishes between mere towers under heading 7308 and tower sections treated as parts of wind operated electricity generators, noting that the applicable section note and departmental clarification support treatment as machine components. On that basis, the appellants were found to have a strong prima facie case, and complete waiver of pre-deposit was granted with recovery of disputed duty and penalties stayed pending disposal of the appeals. en-us Thu, 04 Apr 2013 00:00:00 +0530 Sat, 23 Nov 2013 23:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239838 Classification of wind turbine tower sections under the Customs Tariff Act must be determined by the General Rules for Interpretation together with the relevant section and chapter notes. The text distinguishes between mere towers under heading 7308 and tower sections treated as parts of wind operated electricity generators, noting that the applicable section note and departmental clarification support treatment as machine components. On that basis, the appellants were found to have a strong prima facie case, and complete waiver of pre-deposit was granted with recovery of disputed duty and penalties stayed pending disposal of the appeals. Case-Laws Customs Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239838