Wind Operated Electricity Generators eligible for exemption from Excise

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In order to reduce litigation and improve ease of doing business in non-conventional energy sector, Central Board of Excise and Customs issues notification to clarify that parts such as tower, nacelle, rotor, blades and wind turbine controller etc. of Wind Operated Electricity Generators (WOEG) are eligible for exemption from Central Excise duty

References were received from trade regarding availability of exemption from Central Excise duty to the parts and components of Wind Operated Electricity Generators (WOEG) (popularly called wind turbines), under Notification No. 12/2012-Central Excise, dated 17.03.2012. To reduce litigation and to improve ease of doing business in the important sector of non-conventional energy, Central Board of Excise and Customs(CBEC), Department of Revenue, Ministry of Finance has issued circular No. 1008/15/2015, dated 20.10.2015 to clarify that parts such as tower, nacelle, rotor, blades, wind turbine controller etc. of WOEG are eligible for exemption from Central Excise duty.