No Customs Exemption for Wind-Operated Electricity Generator Without MNRE Certificate

Commissioner of Customs Vs Gamesa Wind Turbines P. Limited (CESTAT Chennai)

Introduction: The case of Commissioner of Customs vs. Gamesa Wind Turbines P. Limited, adjudicated by CESTAT Chennai, centers on whether customs exemption benefits can be granted to an importer of wind-operated electricity generator parts when they fail to produce the necessary certificate from the Ministry of New and Renewable Energy (MNRE). This article provides an in-depth analysis of the case and its implications.

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