31st May, 2005
F.No 356/17/2005- TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
Sub: Excise duty exemption for specified goods for the manufacture of rotor blades for wind operated electricity generators – clarification regarding
Notification No. 29/2005- Central Excise, dated the 31st May, 2005, has been issued so as to exempt specified goods for the manufacture of rotor blades for wind operated electricity generators from the duty of excise specified under the First Schedule to the Central Excise Tariff Act, 1985, subject to certification by Ministry of Non-Conventional Energy Sources.
2. In view of this excise duty exemption, imports of such goods will also be eligible for exemption from the additional duty of customs (CVD), imposed under section 3 of the Customs Tariff Act, 1975, provided the importer produces the required certificate from the Ministry of Non-Conventional Energy Sources.
Gautam Ray
Joint Secretary (TRU)