https://www.taxtmi.com/caselaws?id=435368 Tubular towers imported for use in wind operated electricity generators were treated as integral components of the generator and therefore eligible for exemption under Notification No. 6/2006-C.E. The analysis accepted that the tower supports the nacelle and rotor assembly, making it a part of the wind operated electricity generator rather than a separate item. A tariff classification distinction was found insufficient to defeat exemption where the notification covered the generator and its components and parts. On that basis, the denial of exemption and the associated differential duty demand were set aside in favour of the assessee. en-us Fri, 17 Mar 2023 00:00:00 +0530 Sat, 18 Mar 2023 08:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435368 Tubular towers imported for use in wind operated electricity generators were treated as integral components of the generator and therefore eligible for exemption under Notification No. 6/2006-C.E. The analysis accepted that the tower supports the nacelle and rotor assembly, making it a part of the wind operated electricity generator rather than a separate item. A tariff classification distinction was found insufficient to defeat exemption where the notification covered the generator and its components and parts. On that basis, the denial of exemption and the associated differential duty demand were set aside in favour of the assessee. Case-Laws Customs Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435368