High Court Grants Exemption from Basic Customs Duty for Wind Generator Parts Assembled On-Site; Appeal Dismissed.

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....Exemption from basic customs duty - actual user condition - BCD concession towards import of blades / towers and foundation mounting parts etc. - Parts of wind operated electricity generators - it is alleged that parts of WOEG including blades were first sold by the respondent and thereafter assembled at the customer’s site. - High Court has considered the similar matter and allowed the benefit of exemption - Appeal fo the revenue dismissed - AT....