https://www.taxtmi.com/caselaws?id=239867 Imported tubular towers claimed as components used solely with wind operated electricity generators were considered for classification under heading 8503 as parts of machinery of heading 8502, rather than heading 7308 as towers. The order relied on the Board's clarification that tower parts are essential components of wind operated electricity generators and that, without such towers, the imported parts cannot be treated as wind operated electricity generators in unassembled or disassembled condition. Earlier Tribunal view in similar proceedings was treated as supporting the importers at the stay stage, while Revenue's contrary decisions were distinguished as matters for final hearing. The appellants were held to have made out a strong prima facie case for complete waiver of pre-deposit and stay of recovery. en-us Thu, 07 Nov 2013 00:00:00 +0530 Wed, 03 Sep 2014 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239867 Imported tubular towers claimed as components used solely with wind operated electricity generators were considered for classification under heading 8503 as parts of machinery of heading 8502, rather than heading 7308 as towers. The order relied on the Board's clarification that tower parts are essential components of wind operated electricity generators and that, without such towers, the imported parts cannot be treated as wind operated electricity generators in unassembled or disassembled condition. Earlier Tribunal view in similar proceedings was treated as supporting the importers at the stay stage, while Revenue's contrary decisions were distinguished as matters for final hearing. The appellants were held to have made out a strong prima facie case for complete waiver of pre-deposit and stay of recovery. Case-Laws Customs Thu, 07 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239867