2024 (1) TMI 736

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.... SESHAGIRI RAO, MEMBER (TECHNICAL) 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 ....

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....r the department. It is submitted that the flanges 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....

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....0 (SC). 4. It is submitted by the Ld. counsel 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....

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....purpose, but since one size does not fit all, different classifications 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....