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2024-VIL-139-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of tower flanges – Entitlement of exemption benefit – Respondent had imported Tower Flanges by classifying them under Customs Tariff Heading 8503 0010 as Parts of Wind Operated Electricity Generator (WOEG) and assessed to BCD at rate of 7.5% and Nil rate of CVD by claiming exemption benefit under Notification No.12/2012-CE – Department issued show cause notice classifying goods under heading 73072100 and proposing demand of differential duty – Adjudicating authority denied exemption benefit and confirmed demand proposed in show cause notice – Commissioner (Appeals) reversed order of Adjudicating authority – Whether Commissioner (Appeals) is justified in holding that flanges imported by Respondent are classifiable under CTH 8503 and eligible for benefit of exemption from payment of CVD under Notification No.12/2012-CE – HELD – Perusal of exemption notification make it clear that benefit of exemption is meant only for WOEG and its components and not whole power generating system or Wind Power Plants – Imported tower flanges are parts of WOEG – Circular dated 5-8-1997 clarified that tower flanges constituted an essential component of WOEG – Flanges imported by Respondent are design specific and are meant only for use in erection of Wind Mill Towers and are treated as parts of Wind Operated Electricity Generator falling under CTH 8503 and not general purpose flanges falling under 7307 – Tower flanges imported by Respondent are classifiable as parts of WOEG under chapter 8503 and are eligible for benefit of exemption as per Notification No.12/2012 – Impugned order is affirmed and Revenue appeal is dismissed
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