CESTAT held that imported towers are parts of Wind Operated ...

Wind Operated Electricity Generator Towers Classified as WOEG Parts Under CTH 8503, Not General Structures

March 15, 2025

Case Laws Customs AT

CESTAT held that imported towers are parts of Wind Operated Electricity Generators (WOEG) properly classifiable under CTH 8503, not under CTI 7308 as general/civil structures. The Tribunal determined the Commissioner erred in mischaracterizing the towers as non-parts of Wind Energy Generators. CESTAT relied on precedent from CC Chennai v. Suzlon Towers and Structures Limited, where tower flanges were similarly classified under 8503 as WOEG parts. The Tribunal emphasized that the towers' specific function in wind energy generation qualified them for the tariff classification under 8503 and corresponding exemption benefits under Notification No.12/2012. The impugned order was set aside and the appeal allowed.

View Source

← Previous Next →

CESTAT held that imported towers are parts of Wind Operated ...

Wind Operated Electricity Generator Towers Classified as WOEG Parts Under CTH 8503, Not General Structures

March 15, 2025

Case Laws Customs AT

You may also like:

Classification under CTH 7308 or 8503 - Wind Operated Electricity Generator - in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to...

Classification of goods - specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up...

Exemption from basic customs duty - actual user condition - BCD concession towards import of blades / towers and foundation mounting parts etc. - Parts of wind operated...

Admissibility of Benefit of exemption notifications - bearings sold for use in the wind operated electricity generators as parts - The term “wind operated electricity...

Classification of imported goods - Tower Flanges - The Tribunal found that the flanges are design-specific for use in erecting Wind Mill Towers and should be classified...

Whether windmill doors and electrical boxes are components and/or parts of wind operated electricity generators - since the tower is held as part of the generator, door...

Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind Operated Electricity Generator (WOEG), the exemption applies. The...

Denial of exemption claim - imported parts - The systems are wind operated electricity generator with its components and parts thereof including rotor and wind turbine...

The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

The anchor rings and load spreading plates are parts of tower specially designed for wind operated electricity generators and are eligible for exemption under...

CESTAT ruled on classification disputes for various mobile phone components. The Tribunal held that Receivers should be classified under CTH 85177090 as phone parts, not...

The case pertains to the valuation and classification of imported motor controllers. The key points are: The assessing officer rejected the declared transaction value...

Classification - Epoxy, parts of Hydro Electric Generator - the goods imported under the Bills of Entries are epoxy stator coils solely designed for power generators for...

Classification of goods - Import of parts of tower - if for Central Excise purposes, the same goods are considered as components of WOEG then there is no reason as to...

Valuation and classification of imported goods, specifically motor controllers and electric tricycle spare parts. The key issues addressed are the enhancement of CIF...

Quick Updates: