Concessional duty benefit cannot be denied on goods meant for use in rotor of windmills for notional billing to customer

Nordex India Private Limited Vs Commissioner of Customs (Madras High Court) Conclusion: Where the goods imported at concessional rate and meant for use in rotor of windmills were used in the manufacture of Wind Operated Electricity Generators at the site of the customer and imported parts invoiced to customer by importer and then installation taken up at site as a turnkey project had been awarded to importer for manufacture, erection and installation of the Wind Operated Electricity Generators, by raising an invoice in the name of his client after import and thereafter, transporting the same t...