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TMI Blog2013 (6) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... entry at Serial No. 13 of List 5 read with the entry at Serial No. 84 of the Table to the Notification No. 6/2006-Central Excise and consequently will not be eligible for the benefit of exemption from the levy of additional duty in terms of the said Notification No. 06/2006-C.E. - AAR/44/CUS-1/9/2010 - - - Dated:- 18-3-2011 - P.K. Balasubramanyan, J. Khosla and J.K. Batra, JJ. Shri Paresh M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he generation of electricity by harnessing wind power. 2. The applicant has sought a ruling on the eligibility of the transformers for exemption from additional duty of customs leviable under Section 3(1) of the Customs Tariff Act, 1975 in terms of Notification No. 06/2006-Central Excise dated 1st March, 2006. The application has been allowed under Section 281(2) of the Customs Act, 1962. The qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y thereto. The Authority has given its ruling No. AAR/CE/01/2011 on the said application today. 4. Since the issue involved in the two applications is identical except that instead of the goods being manufactured by the applicant would now be imported by the applicant, all other facts and arguments remaining the same, it is held that imported transformers are not covered by the entry at Serial N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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