The Supreme Court of India has held that windmill doors and electrical boxes are components and/or parts of wind operated electricity generators (WOEG). Benefit of duty exemption under Notification No. 6/2002-C.E. (List 5, Item No. 13), listing “Wind operated electricity generators, their components and parts thereof”, was held as available to the assessee.
Holding the doors as part of electricity generator, the Apex Court noted that door is a safety device used as security for high voltage equipments fitted inside the tower, preventing unauthorised access and preventing entries of reptiles, insects, etc., inside the tower.
The Court considered the fact that Commissioner in his adjudication order and the Commissioner (Appeals) in his order-in-appeal in another dispute had also held so and that these orders were accepted by the Department as recorded by the CESTAT.
The Supreme Court in its Order dated 13-8-2015 was of the view that since the tower is part of the generator, door thereof has to be necessarily a part of the generator.