Windmill exemption denied for insulated wires and cables classified as general-purpose goods under the tariff.

Insulated wires and cables claimed for use in windmills were held not to qualify for exemption under Notification No. 205/88-C.E., as amended. The Tribunal accepted the Revenue's view that the notification covered windmills, parts of windmills, and specially designed devices running on windmills, but not general-purpose wires and cables classifiable under Chapter Heading 85.44. On the facts presented, the goods were not treated as specially designed exempt items, so the exemption was denied and the Revenue's appeal succeeded.

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Issues: Whether insulated wires and cables claimed to be used in windmills were entitled to exemption under Notification No. 205/88-C.E. as amended.

Analysis: The exemption was claimed on the basis that the cables were specially designed parts used in windmills. The Revenue disputed this on the footing that the goods were classifiable under Chapter Heading 85.44 and that the notification covered only windmills, parts of windmills, and specially designed devices which run on windmills, not general-purpose wires and cables. The Tribunal followed its earlier view that the benefit of the notification was not available on the facts presented.

Conclusion: The exemption was held not admissible, and the Revenue's appeal succeeded.

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