https://www.taxtmi.com/caselaws?id=197166 Components specially designed for wind operated electricity generators were treated as eligible for exemption under Notification No. 6/2006 dated 01.03.2006 when they formed part of the windmill system. Windmill doors were held to qualify as parts of windmills and therefore fall within the exemption. Anchor rings and load spreading plates were also held to qualify because they are parts of the tower specially designed for wind operated electricity generators and likewise come within the exemption. On that basis, the disputed goods were covered by the notification. en-us Tue, 06 Dec 2016 00:00:00 +0530 Thu, 01 Feb 2018 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197166 Components specially designed for wind operated electricity generators were treated as eligible for exemption under Notification No. 6/2006 dated 01.03.2006 when they formed part of the windmill system. Windmill doors were held to qualify as parts of windmills and therefore fall within the exemption. Anchor rings and load spreading plates were also held to qualify because they are parts of the tower specially designed for wind operated electricity generators and likewise come within the exemption. On that basis, the disputed goods were covered by the notification. Case-Laws Central Excise Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197166