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Case nº Ruling No. AAR/CUS/2/2011, arising from Application No. AAR/44/CUS-1/9/2010 of Authority for Advance Rulings, March 18, 2011 (case In Re: Enercon (India) Ltd. Vs)

Judgment Cited in Precedent Map Related
Vincent
JudgeFor Appellant: Shri Paresh M. Joshi, Advocate, Praveen Kakulte, AVP Technical Services and Girish Paliwal, VP, For Respondent: Shri S.N. Singh, Jt. CDR and Sonal Bajaj, SDR,
PresidentJustice P.K. Balasubramanyan, Chairman, S/Shri J. Khosla and J.K. Batra, Members
Resolution DateMarch 18, 2011

Order:

J.K. Batra, Member, (New Delhi)

  1. M/s. Enercon (India) Limited, Mumbai, the applicant, is a joint venture company set up in collaboration with Enercon GmbH of Germany. The applicant has set up a plant for the manufacture of Wind Operated Electricity Generators (WOEG). The applicant proposes to import "specially designed transformers" (sealed corrugated tank integrated wind turbine transformers) for wind operated electricity generators E-48/E-53(800 KW) which are being manufactured by the applicant in India. The purpose of these transformers is to step up or step down the voltage while wind operated electricity generator is made to run for the generation of electricity by harnessing wind power.

  2.  The applicant has sought a ruling on the eligibility of the transformers for exemption from additional duty of customs leviable under Section 3(1) of the Customs Tariff Act, 1975 in terms of Notification No. 06/2006-Central Excise dated 1st March, 2006. The application has been allowed under Section 281(2) of the Customs Act, 1962. The question raised by the applicant is as follows:

    Whether the goods sought to be imported i.e. specially designed transformer for wind operated electricity generator E-48/E-53 (800 KW) which is being manufactured by the applicant will be eligible for exemption from the whole of additional duty of customs under Section 3(1) of Custom Tariff Act, 1975 by virtue of Serial No. 84 read with Item No. 13 of List 5 in Notification No. 06/2006-Central Excise dated 1-3-2006.

  3.  The applicant...

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