https://www.taxtmi.com/caselaws?id=799583 Imported wind-operated electricity generator components remain eligible for an end-use exemption when transferred to customers before erection and commissioning under turnkey projects, provided they are ultimately used for the specified purpose. The conditions require use in the manufacture or maintenance of wind-operated electricity generators, but do not independently require the importer to retain ownership until commissioning. Transfer of title, movement to the project site, or contractual supply does not breach the condition where the importer executes the project and no diversion or alternative end-use occurs. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799583 Imported wind-operated electricity generator components remain eligible for an end-use exemption when transferred to customers before erection and commissioning under turnkey projects, provided they are ultimately used for the specified purpose. The conditions require use in the manufacture or maintenance of wind-operated electricity generators, but do not independently require the importer to retain ownership until commissioning. Transfer of title, movement to the project site, or contractual supply does not breach the condition where the importer executes the project and no diversion or alternative end-use occurs. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799583