TaxTMI 
TaxTMI 
2024 (1) TMI 736
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....) Shri R. Rajaraman, Assistant Commissioner (A.R) For the Appellant Shri. Rohan Muralidharan, Advocate For the Respondent ORDER ORDER : Per Ms. SULEKHA BEEVI C. S. Brief facts are that the respondents imported 'Flanges' with specific part numbers along with the additional information that these flanges are parts required for Wind Operated Electr....
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....anges are used in the Tubular towers of the WOG. The other parts of such wind power plants are Lattice tower, Ferro-Concrete tower, Hybrid tower and Guyed tower. These towers are nothing but support structure for wind turbines. Though towers are part of WOEG, the flanges cannot be considered as part of WOEG and are just items of general use. These items merit classification under subheading 730791....
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....that recently the Tribunal in the case of M/s. Sew Eurodrive India Pvt. Ltd. Vs. Commissioner of Customs (2024-VIL-18-CESTAT-CHE-CU) had analysed the very same dispute with respect of classification of flanges and held that flanges are classifiable under CTH 8503 and eligible for benefit of notification. It is prayed that the appeal may be dismissed. 5. Heard both sides. 6. The issue to be decid....
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....fications are provided. The classification thus depends on, inter alia, functionality as well. Hence, when an item is imported for a specific purpose, if the Revenue does not believe in the classification declared by such importer, then the same could be rejected on some palpable evidence and if required, the Revenue could always insist upon further details / explanation in so far as the function ....