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Case Law Details

Case Name : Siemens Gamesa Renewable Power Private Limited Vs Commissioner of Customs (Seaport-Import) (CESTAT Chennai)
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Siemens Gamesa Renewable Power Private Limited Vs Commissioner of Customs (Seaport-Import) (CESTAT Chennai)

In a significant ruling for the renewable energy sector, the Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that wind turbine towers are to be classified as parts of wind electric generators under Customs Tariff Heading (CTH) 8503, rather than as general structures under CTH 7308. The decision, pronounced on March 12, 2025, provides clarity on the customs classification of these essential components of win

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