2000 (2) TMI 235

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... SDR, for the Respondent. [Order per: Jyoti Balasundaram, Member (J)]. The Appellants herein are manufacturer of insulated wires and cables falling under C.E.T.A. sub-heading 8544.90. During the month of December 1995, they cleared 2000 mtrs. of insulated cables of assorted sizes at nil rate of duty in terms of Notification No. 205/88-CE dated 25-5-1988, treating them as parts of wind mil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar motion can be used for running any device. Electric wires and cables supplied to M/s. T.T.G. Industries (manufacturing Wind Mill) are used for transmission of electric energy generated by the Wind Mill generator and they are used between Generator and Distribution of power. The Wind Mill is complete in itself, without electric cables, although, windmill may not be able to function without these .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... egulation cabinet, comprises, inter alia, inside cabling which includes the cable between lower base and the Nacelle which is split into power cables and control cables. In the present case the Appellants have not been able to establish that the cables manufactured by them are identifiable parts of the windmill and therefore the benefit of exemption Notification is not available to them. According .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X