9911796707
TMI Blog2003 (9) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... through the said decision of the Tribunal we find that the ratio of the same is fully applicable to the dispute involved in the present appeal. We have also seen the photographs produced on record as contained from pages 30 to 32 of the paper book and find that the disputed items in question are nothing but parts of the Wind Mill. The Wind Mill cannot be erected and positioned without the use of the said parts. There is no dispute in the Revenue's appeal to the effect that the Nacelle Body and the supporting structurals have been manufactured according to the specific design of the Wind Mill without which the Wind Mill does not come into existence. As such we do not find any merits in the Revenue's appeal and reject the same. - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported goods will have to be put through a process of manufacture. Since manufacture of WOEG will not be complete without placing the Wind turbine consisting of Nacelle, rotor, hub and blades and controller and communication (the imported goods) on a tower erected on a foundation, the said goods cannot by themselves be deemed to have constituted-minus tower and foundation - a complete WOEG . Therefore there cannot be any iota of doubt that Nacelle Body, Tower, Lattice, Mast, etc., are integral parts of a Wind Mill and the departmental contention that the imported materials are merely in the nature of structures of Iron and Steel cannot be accepted. Though the above referred judgment was passed with reference to Customs Notification but the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f exemption notification No. 205/88-C.Ex., dt. 25-5-88. 3. We have heard Shri N.K. Mishra, ld. JDR for the Revenue and Shri B.N. Chattopadhyay, ld. Consultant for the respondents. The respondents' main contentions, as contained in their written submissions are as follows :- 7. The respondents submit that Nacelle Body and the supporting structurals manufactured according to the specific designs, specifications and drawings supplied by the purchasers were made for the specific purpose to suit the Wind Mills. They cannot be treated as goods for general purpose. Nacelle body has been made to fit the Rotor and other equipments of the Wind Mill. It has got no other use. It is specifically designed and made for the Wind Mill. So far as the Lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the goods specified in the table when it is imported into India for manufacture of wind operated electricity generators. The specified imported goods are, therefore, to be used for the manufacture of WOEG. A plain reading of the notification would show that the imported goods will have to be through a process of manufacture. Since manufacture of WOEG will not be complete, without placing the wind turbine, consisting of nacelle, rotor, hug blades and control communication on a tower erected on a foundation, the said goods cannot by themselves be deemed to have constituted minus tower and foundation a complete WOEG. Hence the lattice structurals manufactured and supplied by the respondents for the Wind Mills, without which the Wind Mills ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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