RRB Energy Ltd. Vs Commissioner of Customs (Seaport-Import) (CESTAT Chennai)
CESTAT Chennai held that tubular tower being parts of wind operated electricity generator is eligible for exemption under notification no. 06/2006-CE dated 01.03.2006.
Facts- The issue that arises for analysis in this appeal is whether the imported goods (Tubular Tower) are parts of the Wind Operated Electricity Generator and eligible for benefit of exemption under notification no. 06/2006-CE dated 01.03.2006. (Sl. No.84).
Conclusion- The larger Bench of the Tribunal in the case of Rakhok Enterprises Vs. Commissioner of Central Excise 2016 (338) ELT 449 (Tri. L.B.) observed that the issue having been settled by the Hon’ble Apex Court as per the judgment reported in 2015 (323) ELT 220 (SC), the anchor rings and load spreading plates which is specifically designed for the purpose of attaching the tower to the ground by providing necessary bolts are eligible for exemption under notification no. 06/2006-CE dated 01.03.2006. as these are parts of the tower. The larger Bench also relied upon the Circular No. 1008/15/2015-CX dated 20.10.2015 which was issued clarifying that tower, nacelle, rotor, wind turbine controller are eligible for exemption.
We are of the considered opinion that the appellant is eligible for the benefit of exemption as per the notification no. 06/2006-CE dated 01.03.2006.
FULL TEXT OF THE CESTAT CHENNAI ORDER
1. The issue that arises for analysis in this appeal is whether the imported goods (Tubular Tower) are parts of the Wind Operated Electricity Generator and eligible for benefit of exemption under Notification No.06/2006-CE (Sl. No.84).
2. The learned counsel Ms. Shobana Krishnan appeared and argued for the appellant. It is submitted that the appellant is engaged in the business of Wind Power Generation and manufacturing of Wind Operated Electricity Generator (WOEG). They imported various components of wind power generation unit, including towers. The details of the tower imports are as under:
