https://www.taxtmi.com/caselaws?id=470005 Exemption for windmill parts under Notification No. 205/88-C.E. is described as turning on the functional identity of the goods, not on tariff classification, because the entry covers parts of windmills without linking eligibility to any tariff heading. Unmachined or unfinished castings such as hubs, hub extenders, and hub supports are treated as the relevant parts where they possess the essential characteristics of the finished goods. The note also highlights that exclusive end-use as windmill parts supports this treatment where no alternative use is shown after machining. On that basis, the goods are described as eligible for the exemption as parts of windmills. en-us Thu, 09 Jun 2005 00:00:00 +0530 Mon, 13 Jul 2026 10:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470005 Exemption for windmill parts under Notification No. 205/88-C.E. is described as turning on the functional identity of the goods, not on tariff classification, because the entry covers parts of windmills without linking eligibility to any tariff heading. Unmachined or unfinished castings such as hubs, hub extenders, and hub supports are treated as the relevant parts where they possess the essential characteristics of the finished goods. The note also highlights that exclusive end-use as windmill parts supports this treatment where no alternative use is shown after machining. On that basis, the goods are described as eligible for the exemption as parts of windmills. Case-Laws Central Excise Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470005