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2005 (6) TMI 304 - CESTAT, CHENNAIExtract: ....... by ld. DR, armoured cables which were used for connecting wind mill to grid can, by no stretch of imagination, be considered to be parts of the wind mill. Consequently the benefit of the Notification cannot be extended to the goods in question. The impugned order is set aside and the appeal is allowed. (Order dictated and pronounced in open Court)
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