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    <title>2016 (11) TMI 1207 - CESTAT MUMBAI</title>
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    <description>The High Court directed the Tribunal to refer the cases of M/s. Rakhoh Enterprises and M/s. Gemini Instratech Pvt. Ltd. to a Larger Bench for interpretation of Notification No. 6/2006. The Tribunal determined that anchor rings, load spreading plates, and windmill doors are eligible for exemption under the notification, as they are considered essential parts of the wind-operated electricity generator. Both companies&#039; appeals were sent back to the Tribunal for further proceedings in accordance with the Larger Bench&#039;s interpretations.</description>
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