Central Excise - Exemption - Parts of Wind Operated Electricity Generators - CBEC Clarifies
AS per Sl. No. 332 of the table to Notification No. 12/2012-CE dated 17.03.2012, non conventional energy devices or systems are exempted. Board has received references as to whether parts/components of Wind Operated Electricity Generators (WOEG) like tower, tower doors, blades and electrical boxes are covered under this exemption.
Based on a recent Supreme Court judgement and clarification from Ministry of New and Renewable Energy, CBEC clarifies that the following parts/components may be treated as parts and components of wind operated electricity generators eligible for exemption under serial no. 332 of Notification No. 12/2012-Central Excise, dated 17.03.2012:
i) Tower: which supports the nacelle and rotor assembly of a wind operated electricity generator.
ii) Nacelle: which consists of gear-box, generator, yaw components, flexible couplings, brake hydraulics, brake calipers, sensors, nacelle plate, nacelle cover and other smaller components.
iii) Rotor: consists of blades, hub, nosecone, main shaft, special bearings.
iv) Wind turbine controller, nacelle controller and control cables.
For any clarification on any other parts and component of WOEG, opinion of Ministry of New and Renewable Energy would be sought by the Board, if required. Issues relating to exemption of parts and components of WOEG not covered in above may be referred to Board through the Chief Commissioner concerned, if required.
There seems to be a perceptible difference in the attitude of the Board. Now they are not only accepting the Supreme Court orders, but issuing circulars clarifying the issues in tune with the Apex Orders. Certainly a laudable direction!
CBEC Circular No. 1008/15/2015-CX., Dated: October 20, 2015