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TMI Blog2014 (2) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... d solely and specifically for the purpose of WOEG and are not meant for any other purpose. As per Section Note 2 to Section XV, only parts of general use can be classified under Chapter 73 but the parts solely and specifically designed for use in a particular type of machinery will have to be classified in that chapter where the main machine is classified. This view is also clarified by the CBEC Circular dated 9.8.1997 wherein it has been held that such towers are essential components of WOEG. Further, it has been correctly argued by learned sr. advocate of the appellant that if for Central Excise purposes, the same goods are considered as components of WOEG then there is no reason as to why for Customs classification purposes the same towe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act, the parts required to be used solely and specifically for articles of Section XVI are not classifiable under Chapter 73 of the Customs Tariff Act. He also relied upon the CBEC Telex/Circular No. 924/2//97-Cus (TRU) dated 9.8.1997 wherein it has been clarified that as per the decision of the conference of the Chief Commissioners, the towers of WOEG constitute as essential components of WOEG and therefore, will be classifiable as components of the said WOEG. Learned sr. advocate also relied upon the judgment Sanghvi Movers Ltd. vs. C.C., JMN [2008 (231) E.L.T, 641 (Tri.-Ahmd.)] in support of the contention that under Central Excise exemption Notification No. 6/2006-C.E. dated 1.3.2006 with Sl. No. 13 of List 5 of the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to direction of the wind. It is therefore, apparent that these towers meant for WOEG are designed solely and specifically for the purpose of WOEG and are not meant for any other purpose. As per Section Note 2 to Section XV, only parts of general use can be classified under Chapter 73 but the parts solely and specifically designed for use in a particular type of machinery will have to be classified in that chapter where the main machine is classified. This view is also clarified by the CBEC Circular dated 9.8.1997 wherein it has been held that such towers are essential components of WOEG. Further, it has been correctly argued by learned sr. advocate of the appellant that if for Central Excise purposes, the same goods are consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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