ORDER

This Writ Petition is filed seeking to quash the order dated 19.12.2018, passed by the respondent in C.No.VIII/10/78/2018-Adjn in Order in Original No.14/2018.

2.The petitioner is engaged in the manufacture, erection, installation and commissioning of Wind Operated Electricity Generators [WOEG], commonly known as Windmills. For setting up a Windmill, expertise in installation and commissioning of the Windmills at the site is required. Originally, the petitioner's Company carried on business in the name and style of ''Accoina Windpower India Private Limited'' and later, changed its name to ''Nordex India Private Limited'' with effect from 26.09.2018.

3.The petitioner imported various materials and parts of Windmills through Tuticorin Port, for manufacture, erection and installation of the Wind Operated Electricity Generators in the specified site of the customers. While some of the parts are manufactured by the petitioner in the factory, certain other parts such as Rotor Blades, Tower and Transformer are imported and sent to the site directly where the Windmills are to be installed. Thereafter, the final product namely, Windmill would come into existence at the site.

4.During the