2014 (2) TMI 1018

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....Mr Manish Jain, Adv. For the Respondent : Mr K R Kinariwalla, AR. PER : H K Thakur This appeal has been filed by the appellant against Order-in-Original No.KDL/Commr/43/2012-13 dated 30.11.2012. The issue involved in this appeal is whether "tower sections" imported by the appellant for Wind Operated Electricity Generator (WOEG) are classifiable under Customs Tariff Heading 7308 or 8503 of....

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....73 of the Customs Tariff Act. He also relied upon the CBEC Telex/Circular No. 924/2//97-Cus (TRU) dated 9.8.1997 wherein it has been clarified that as per the decision of the conference of the Chief Commissioners, the towers of WOEG constitute as essential components of WOEG and therefore, will be classifiable as components of the said WOEG. Learned sr. advocate also relied upon the judgment Sangh....

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....s Tariff Act, the same should be classified under CTH 7308 as correctly done by the adjudicating authority because this specific heading will prevail over the general heading and accordingly, defended the order passed by the original authority. 4. Heard both sides and perused the case records. 5. The issue involved in the present appeal is as to whether the towers meant for WOEG, imported by....

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.... under Chapter 73 but the parts solely and specifically designed for use in a particular type of machinery will have to be classified in that chapter where the main machine is classified. This view is also clarified by the CBEC Circular dated 9.8.1997 wherein it has been held that such towers are essential components of WOEG. Further, it has been correctly argued by learned sr. advocate of the app....