https://www.taxtmi.com/caselaws?id=269228 Imported parts used exclusively in hydraulic systems for windmills were held to fall within the principal exemption for wind operated electricity generators, because the notification expressly covered the generator, its components and parts. On that basis, the additional customs duty demand was unsustainable. The alternative entry was not examined further once coverage under the main exemption was established. The decision confirms that parts used solely in exempt windmill-related systems can qualify for exemption on the principal entry itself. en-us Tue, 28 Apr 2015 00:00:00 +0530 Mon, 09 May 2016 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269228 Imported parts used exclusively in hydraulic systems for windmills were held to fall within the principal exemption for wind operated electricity generators, because the notification expressly covered the generator, its components and parts. On that basis, the additional customs duty demand was unsustainable. The alternative entry was not examined further once coverage under the main exemption was established. The decision confirms that parts used solely in exempt windmill-related systems can qualify for exemption on the principal entry itself. Case-Laws Customs Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269228