https://www.taxtmi.com/caselaws?id=448337 Classification of imported flanges depends on their specific function and intended end-use. Flanges imported for construction of wind turbine towers were treated as integral and specially designed parts of wind operated electric generators, not as general-use articles under heading 7307. On that basis, the goods were classified under heading 8503 and were found eligible for exemption under Notification No. 12/2012-CE dated 17.03.2012. The departmental challenge failed, and the classification with exemption was maintained. en-us Fri, 12 Jan 2024 00:00:00 +0530 Wed, 17 Jan 2024 08:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448337 Classification of imported flanges depends on their specific function and intended end-use. Flanges imported for construction of wind turbine towers were treated as integral and specially designed parts of wind operated electric generators, not as general-use articles under heading 7307. On that basis, the goods were classified under heading 8503 and were found eligible for exemption under Notification No. 12/2012-CE dated 17.03.2012. The departmental challenge failed, and the classification with exemption was maintained. Case-Laws Customs Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448337