https://www.taxtmi.com/caselaws?id=435368 The Tribunal held that Tubular Towers imported as parts of Wind Operated Electricity Generators are eligible for exemption under Notification No.06/2006-CE (Sl. No.84). Relying on precedent and clarifications, including a Supreme Court judgment and Circular, the Tribunal found the towers to be integral parts of WOEG. Citing previous decisions, the Tribunal determined that components like towers are entitled to exemption. Following the Apex Court's decision, the Tribunal allowed the appeal, setting aside the denial of exemption and the demand for differential duty, granting consequential relief to the appellant. 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 The Tribunal held that Tubular Towers imported as parts of Wind Operated Electricity Generators are eligible for exemption under Notification No.06/2006-CE (Sl. No.84). Relying on precedent and clarifications, including a Supreme Court judgment and Circular, the Tribunal found the towers to be integral parts of WOEG. Citing previous decisions, the Tribunal determined that components like towers are entitled to exemption. Following the Apex Court's decision, the Tribunal allowed the appeal, setting aside the denial of exemption and the demand for differential duty, granting consequential relief to the appellant. Case-Laws Customs Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435368