2019 (1) TMI 247

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....ABLE Sl. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 332 Any Chapter Non-conventional energy devices or systems specified in List 8 Nil - LIST 8 (See S. No. 332) "(1) Flat plate solar Collector (2) Black continuously plated solar selective coating sheets (in cut length or in coil) and fins and tubes (3) Concentrating and pipe type solar collector (4) Solar cooker (5) Solar water heater and system (6) Solar air heating system (7) Solar low pressure steam system (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovo....

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....m (8) Solar stills and desalination system (9) Solar pump based on solar thermal and solar photovoltaic conversion (10) Solar power generating system (11) Solar photovoltaic module and panel for water pumping and other applications (12) Solar crop drier and system (13) Wind operated electricity generator, its components and parts thereof including rotor and wind turbine controller (14) Water pumping wind mill, wind aero-generator and battery charger (15) Bio-gas plant and bio-gas engine (16) Agricultural, forestry, agro- industrial, industrial, municipal and urban waste conversion device producing energy (17) Equipment for utilising ocean waves energy (18) Solar lantern (19) Ocean thermal energy conversion system (20) Solar photovoltaic cel....

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....ot function." He also relied on the decision of the Tribunal in the case of IKE Electric P. Ltd. 2012 (357) ELT 1211 (Tri- Mum), wherein paragraph 9, following has been observed: 9.The respondents have sought to rely on the decision of CCE v. Hyundai Unitech Electrical Transmission Ltd. (supra) in the said decision, the Hon'ble Apex Court was considering the applicability of Notification 6/2002 in respect of doors of windmill. The said notification in respect of windmill at Sr. No. 13 of list 9 prescribed as under :- (13) Wind operated electricity generator, its components and parts thereof." It is apparent that the notification exempts parts of windmill irrespective of the place of use. There is no such exemption to parts under Sr. ....

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....s, brake assembly, tyres, tubes and flaps, IC engines, ball bearing etc. He argued that even CBEC considered bearing used in Automobiles as parts of Automobiles. 3. Ld. AR relied on the impugned order. 4. We have gone through rival submissions. We find that notification 12/2012-CE exempts non conventional energy devices or systems specified in list 8 from Central Excise duty. Serial no. 13 of the said list covers 'wind operated electricity generators, its components and parts thereof including rotor and wind turbine controller'. The said exemption continued even after amendment of notification on 11/07/2014. It is seen that not only wind turbine electricity generators but its components and parts are exempted by virtue of notification 1....