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TMI Blog2015 (12) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... systems used in windmill, parts of the hydraulic systems used in wind mill was to generate non-conventional energy devices or systems. The goods characterized as 'non-conventional energy devices or systems' specified under list 8 appended to the notification is exempt from ACD on import. Therefore moot question that comes up is whether the parts used in the hydraulic systems meant for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2015 - Dated:- 28-4-2015 - D N, Panda, Member (J) And R Periasami, Member (T),JJ. For the Appellant : Mr Hari Radhakrishnan, Adv. For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per: D N Panda: Carrying out the directions of the Hon'ble High Court both sides were heard from time to time to dispose these appeals. 2. Revenue is in appeal against the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent which are meant for use only in windmills. Revenue has no case brought out to show that the goods imported were beyond the purview of sl.no.13 under list 8 to the above notification. Therefore, respondent is entitled to relief under the basic entry of sl.no. 13 under list 8 to the notification, while ld. Commissioner (Appeals) also rightly held alternatively that appellant's goods attra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices or systems. The goods characterized as 'non-conventional energy devices or systems' specified under list 8 appended to the notification is exempt from ACD on import. Therefore moot question that comes up is whether the parts used in the hydraulic systems meant for manufacture of non-conventional energy device or system shall enjoy or eligible to exemption of ACD. When the entry under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e's appeals; we modify the part of the order of ld. Commissioner (Appeals) which had granted relief to the respondent taking shelter of sl.no. 21 under list 8 to notification, which according to our opinion is not necessary to be dealt with when the primary condition under sl.No.13 under list 8 is satisfied by the respondent. 8. In the result, both the Revenue appeals are dismissed. (Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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