AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2023 (3) TMI 754
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.... value in Rs. Invoice No & date 1 3334876/ 27.04.2011 Tubular Tower-78 meters (parts required for manufacturing wind Operated Electricity Generators) 85030010 13406658 RRBEL-110304/5.4.2011 2 3334876/ 27.04.2011 Tubular Tower-98 meters (parts required for manufacturing wind Operated Electricity Generators) 850300100 22886681 RRBEL-110304/5.4.2011 3. The appellant availed benefit of 7.5% of Basic Customs Duty (BCD) and 'nil' rate of Countervailing Duty (CVD) under Sl.No.84 of the Notification No.06/2006 for the importation of the said towers. The Department was of the view that the towers are classifiable under CTH 7308 and therefore not eligible for the benefit of notification. The learned counsel explained that the appellant imported tower sections to be used in the assembly of Wind Power Generating Units. All documents evidencing the procurement of these towers for a single wind generating unit was submitted before the authorities. The goods cleared from the unit of appellant is WOEG of which the tower is a part. The learned counsel explained that the principal parts of a wind generating unit may be divided into four- the tower, the hub, the nacelle and the blades. ....
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....ate was given by the buyer to the effect that the said Wind Mill parts were empted from payment of duty in terms of Notification No.5/98-C.E., dated 2-6-98. Accordingly, appellants filed two classification lists effective from 10-12-99 and 2-3-2000 claiming the benefit of the Notification No.5/99-C.E., dated 28-2-99 and 6/2000, dated 1-3-2000 respectively. The Revenue however entertained a view that there was no provision for exemption in respect of the parts of Wind Mill in the subsequent Notification No.6/2000, which granted exemption only to wind operated electricity generators, their components and parts thereof. In as much as the goods were not the parts of the wind operated electricity generator, they were not entitled to exemption. In support of the above view, Revenue compared two notifications i.e. Notification No.5/99, which was substituted by 6/2000 and held that Serial No.13 of the List No.4 of appendix to Notification No. 5/99 granted exemption to Wind Mill parts and Serial No.14 appended to the said notification granted exemption to any special devices including electric generator running on wind energy, whereas Notification No.6/2000, Serial No.13 of List No.5 exempt....
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...., it was held that the goods imported without tower cannot be regarded as complete wind operated electricity generators. The distinction made by the Commissioner to hold that the said decision is not applicable does not appeal to us. He has observed that in the case of Bharat Heavy Electricals Ltd., the Tribunal was considering a situation for import wind operated electricity generator in CKD/SKD condition and was not considering the fact of clearances of individual items at the time of clearance from the factory. When the exemption in respect of the excise duty is granted to the parts of the wind operated electricity generator at the time of clearance from their factory and the Tribunal having held that the tower is a part of wind operated electricity generator, ratio of the above decision of the Tribunal squarely applies t the facts of the present case. Undisputedly, the goods manufactured by the appellants and cleared by them were meant for wind operated electricity generator, being tower material and, as such, were entitled to the benefit of Notification 6/2000." (emphasis supplied) 8. Further, in the case of Gemini Instratech Pvt. Ltd. vs. CCE Nashik 2014 (300) ELT 446 (Tri.....
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....rred appeal before the Hon'ble Apex Court against the above two orders passed by the Tribunal. In the case of CCE Nagpur Vs. Hyundai Unitech Electrical Transmission Ltd. as reported in 2015 (323) ELT 220 (SC), the Hon'ble Apex Court considered both the appeals together, and held as under: "6. It is argued by Mr. K. Radhakrishnan, learned senior counsel appearing for the Revenue, that windmill doors and electrical boxes are not the components or parts of the electricity generators. It is not in dispute that as far as windmill doors or tower doors are concerned, it is a safety device which is used as security for high voltage equipments fitted inside the tower, preventing unauthorised access and preventing entries of reptiles, insects, etc., inside the tower. This, according to us, would be sufficient to make it part of the electricity generator. We further find that this was so held by the Commissioner of Central Excise and Customs, Raipur in Order-in-Original dated 28-02-2003. The said orders were accepted by the Revenue as it is recorded by the CESTAT that the Revenue could not produce any evidence to show that those orders were challenged by it. Further, since the tower is held....
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....n of Ministry of New and Renewable Energy would be sought by the Board, if required. Issues relating to exemption of parts and components of WOEG not covered in para 3 above may be referred to Board through the Chief Commissioner concerned, if required. He argued that while Ministry has clarified the tower is part of a wind operated electricity generators, no such clarification has been issued, for items like anchor rings and load spreading plates. 5.3 We have gone through the rival submissions. We find that the anchor rings consists of large rings with long bolts attached to this at the circumvent. The load spreading plates is also a ring with matching holes to accommodate anchor bolts fixing to the anchor rings. The load spreading plates and the anchor rings can be joined together into one item by fixing the anchor bolts at the matching holes of the load spreading plates. When assembled it would form in the shape of a cylindrical cage. The tower has holes at its base matching with the bolts of the anchor rings and the load spreading plates and together they can be joined by bolts. However, the assembly of anchor rings and the load spreading plates is first fixed together and ....