TMI Blog2000 (9) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 1995 - to M/s. VESTUS RRB India Ltd., Madras, as parts of wind mills, whereas the appellants' contention is that the said power cable is a part of wind mill, thus entitled to the benefit of the Notification in question. Revenue's contention is that the same are only general purpose power cable and cannot earn the benefit of the Notification as a part of the wind mill. 3. We have heard Shri B.J. Mookherjee, learned Advocate for the appellants and Shri V.K. Chaturvedi, learned SDR for the Revenue. 4. Notification No. 205/88 grants exemption to certain specified goods connected with solar and other natural energy. Against Serial No. 12, wind mills, parts of wind mills and any specially designed devices which run on wind mills, are speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y because the cables are in cut-piece and not in running length will not make them anything else than cables. Admittedly, these cables were used for convecting the mill with the generator where electricity was generated and for the purposes of transmission of power from generator to control panel where voltage was actually controlled. As such, we fully agree with the findings of the lower authorities that the cables in question, performing the normal function of the cables cannot qualify as parts of wind mills. 5. The appellants have referred to the decision in the case of Delton Cables reported in [1998 (98) E.L.T. 728 (Tribunal) = 1998 (24) RLT 727], wherein it was held that annealed cords fitted with terminal (used between receiver and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T 668 (Tribunal) = 2000 (40) RLT 38 (CEGAT)]. The Tribunal observed as under :- "The case law relied upon by the ld. Consultant namely the Tribunal decision in the case of Elecon Engg. Co. Ltd. v. CC, Mumbai-II reported in 1998 (103) E.L.T. 395 (T) is distinguishable from the facts of the present case. In that case power cables were cut to specific sizes and were fitted with end fittings which were connected to the induction generator in the Nacelle and they were performing dual function of transforming power to elsewhere and drawing reaction power for excitation. Further, the importer produced a certificate from the Research and Development Centre of M/s. Turbowinds, Brussels, to the effect that one Wind Turbine Controller which is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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