https://www.taxtmi.com/caselaws?id=448772 Imported flanges that are design-specific and meant only for erection of wind mill towers are classifiable under Heading 8503 as parts of wind operated electricity generators, because classification turns on the specific function and intended use of the goods. The Tribunal treated wind mill towers and tower sections as parts of such generators and held that the flanges, being integral to the tower assembly, fall within the exemption entry covering wind operated electricity generators, their components and parts. The claimed exemption was therefore available. en-us Thu, 25 Jan 2024 00:00:00 +0530 Mon, 29 Jan 2024 20:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448772 Imported flanges that are design-specific and meant only for erection of wind mill towers are classifiable under Heading 8503 as parts of wind operated electricity generators, because classification turns on the specific function and intended use of the goods. The Tribunal treated wind mill towers and tower sections as parts of such generators and held that the flanges, being integral to the tower assembly, fall within the exemption entry covering wind operated electricity generators, their components and parts. The claimed exemption was therefore available. Case-Laws Customs Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448772