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TMI Blog2013 (11) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs on Tariff and Allied matters that WOEG tower parts constitute essential components of WOEG and that in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to be presented in an unassembled/disassembled condition. It was also clarified that these parts will be classifiable as components and will be liable to duty as applicable to the components - Prima facie case in favour of assessee - Following decision of Vestas Wind Technology India Pvt. Ltd. [2013 (11) TMI 1015 - CESTAT AHMEDABAD] - Stay granted. X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of Gamesa Wind Turbine Pvt. Ltd. appears and reiterates the submission of the other applicant. 3. On the other hand, Mr. M. Rammohan Rao, Ld.AR for Revenue submits that this issue is squarely covered in favour of the Revenue. He submits that description of sub heading 7308 which covers 'towers'. It is his contention that there is no dispute that the applicant imported towers which is clearly covered by specific heading under 7308. He submits that as per general rules of interpretation, specific heading in the tariff should be preferred. In this regard, he relies on the decision of Tribunal in G.B. Engineering Enterprises Pvt. Ltd. Vs CCE Trichy- 2010 (2510 ELT 298 (Tri.-Chennai) and also decision in US customs case as reported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of L&T Ltd. (supra), as relied upon by learned AR is in the context of Central Excise Exemption Notification No.205/88-CE dt. 25.5.88. The CBEC vide his telex letter dt. 5.8.97 has clarified the issue as under :- 2. The matter has since been examined by the Board. The Board has agreed with the decision of the conference of the Commissioners of the Customs on Tariff and allied matters held on 19th, 20th June 1995 that tower constitutes an essential component of WOEG and in the absence of tower, parts imported for the manufacture of WOEG cannot be said to be WOEG presented in unassembled/disassembled condition. These parts therefore will be classifiable a components and will be liable to duty as applicable to components. It is seen tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No. 85.17. (c) All other parts are to be classified in heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, falling that in heading No. 84.85 or 85.48. 8. Commissioner has considered the parts imported goods and held the imported goods to be towers for classification under Heading 7308 20 19. It is observed that 7308 will cover those towers which are not parts of any machine as per C.B.E. & C. Telex/Circular No. 924/2/97-Cus. (TU), dated 9-8-1997. This Circular has clearly opined in the conference of the Commissioners of the Customs on Tariff and Allied matters that WOEG tower parts constitute essential components of WOEG and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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