https://www.taxtmi.com/caselaws?id=52098 Goods specially designed and manufactured for wind mills, including nacelle bodies, towers, lattice structures and masts, may be treated as wind mill parts rather than general structurals where the items are made to specific wind mill designs and specifications and the wind mill cannot be erected or function without them. On that basis, such components fall within the exemption under Notification No. 205/88-C.E. and are not classifiable merely as Heading 73.08 structurals. The Tribunal relied on the functional necessity of the components and supporting record, including photographs, to distinguish wind mill-specific parts from general-purpose structural goods. en-us Mon, 15 Sep 2003 00:00:00 +0530 Fri, 09 Aug 2024 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52098 Goods specially designed and manufactured for wind mills, including nacelle bodies, towers, lattice structures and masts, may be treated as wind mill parts rather than general structurals where the items are made to specific wind mill designs and specifications and the wind mill cannot be erected or function without them. On that basis, such components fall within the exemption under Notification No. 205/88-C.E. and are not classifiable merely as Heading 73.08 structurals. The Tribunal relied on the functional necessity of the components and supporting record, including photographs, to distinguish wind mill-specific parts from general-purpose structural goods. Case-Laws Central Excise Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52098