Case Law Details
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.
Detailed Analysis:
1. Background: Gamesa Wind Turbines imported various parts of Wind Operated Electricity Generators using different Bills of Entry. To be eligible for customs exemption under Notification No. 21/2012-Cus., as amended by Notification No. 21/2014-Cus., the importer must present a certificate from MNRE at the time of import.
2. Missing Certificate: The respondent, Gamesa Wind Turbines, did not provide the required certificate when importing the goods. Subsequently, they sought a refund of the Special Additional Duty (S.A.D) they had paid. Their refund claim was initially rejected on the grounds that they had not contested the assessment.
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