Flanges are parts of WOEG & are classifiable under 8503 & eligible for Excise duty exemption

Commissioner of Customs (Port-Import) Vs Gamesa Wind Turbine Pvt Ltd (CESTAT Chennai) The case involves an appeal by the Commissioner of Customs (Port-Import) against Gamesa Wind Turbine Pvt Ltd regarding the classification of imported flanges. The primary dispute is whether the flanges should be classified under CTH 73072100, as contended by the department, or under CTH 8503, as upheld by the Commissioner (Appeals). Additionally, the question of eligibility for excise duty exemption under notification no. 12/2012 is addressed. Key Arguments: a. Department’s Argument: The department arg...