2003 (9) TMI 180

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.... of exemption Notification No. 205/88-C.E., dated 25-5-88. The Commissioner (Appeals) has extended the benefit to the appellant by observing as under :- "7. I have gone through the impugned order-in-original and also the submissions of the appellant in their appeal memorandum as well as during personal hearing. I have also perused the Notification No. 205/88, dt. 25-5-88 as amended wherein Sl. No. 12 of the table annexed to the said Notification. "Wind Mills, parts of Wind Mill and any specially designed devices which run on Wind Mill" have been exempted from the whole of the duty of excise leviable thereon. Now the question to be decided is whether the impugned items fall under the description of goods mentioned in Sl. No. 12 of t....

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....going paras I hold that the appellants are entitled to get the benefit of exemption under impugned Notification and thus the Order-in-Original in the instant case is not legal and proper. As such I set aside the impugned order and allow the appeal." 2. The Revenue in their memo of appeal have prayed for setting aside of the said order on the following grounds :- "Towers & lattice' are commonly used to support the machines for different purposes. For example radars are set on towers to get the signals clearly. Wind mills are set on towers to get the wind for speed. In both cases purposes are different but the basic design of the "towers & lattice mast" are not different for different machines, except the different height acco....

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.... to have through the mill. These specifically designed structures cannot be treated for general use. They are designed in such a manner that they can withstand the gusts of wind, storm and are designed in such a manner that the upper part of the Lattice is much narrower so that the blades do not have any friction with the body of the lattice structure. These are specially designed masts suitable only for Wind Mills. Since the Wind Mill cannot be made and installed without the lattice structures specially designed with the specified raw materials, they are to be treated as integral and indespensible parts of the Wind Mill and they are admissible for the benefit of Notification No. 205/88-C.E. as amended. A few copies of photographs ....