https://www.taxtmi.com/caselaws?id=470005 Windmill hubs, hub extenders and hub supports cleared as unfinished or unmachined castings qualify as windmill parts where they possess the essential characteristics of the finished components and, after machining, have no use other than in windmills. Exemption for windmill parts under Notification No. 205/88-C.E. does not depend on tariff classification because the entry is not linked to a tariff heading. Classification of the castings under a separate tariff sub-heading therefore does not determine exemption eligibility. The goods are 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 Windmill hubs, hub extenders and hub supports cleared as unfinished or unmachined castings qualify as windmill parts where they possess the essential characteristics of the finished components and, after machining, have no use other than in windmills. Exemption for windmill parts under Notification No. 205/88-C.E. does not depend on tariff classification because the entry is not linked to a tariff heading. Classification of the castings under a separate tariff sub-heading therefore does not determine exemption eligibility. The goods are 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