https://www.taxtmi.com/caselaws?id=767310 CESTAT Chennai ruled that imported towers are parts of Wind Operated Electricity Generators (WOEG) and must be classified under CTH 8503, not CTI 7308. The tribunal found the Commissioner erred in treating the towers as general civil structures rather than WOEG components. Following precedent from CC Chennai v. Suzlon Towers case, which classified tower flanges under 8503, the tribunal concluded the towers qualify for specific tariff classification and exemption benefits. The impugned order was set aside and appeal allowed. en-us Wed, 12 Mar 2025 00:00:00 +0530 Sat, 15 Mar 2025 08:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767310 CESTAT Chennai ruled that imported towers are parts of Wind Operated Electricity Generators (WOEG) and must be classified under CTH 8503, not CTI 7308. The tribunal found the Commissioner erred in treating the towers as general civil structures rather than WOEG components. Following precedent from CC Chennai v. Suzlon Towers case, which classified tower flanges under 8503, the tribunal concluded the towers qualify for specific tariff classification and exemption benefits. The impugned order was set aside and appeal allowed. Case-Laws Customs Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767310