Exemption for wind mill cables denied where items were ordinary cables, not specially designed parts of the turbine system.

Wires and cables used to transmit power between the generator and control panel were held to perform the ordinary function of cables, and the record did not show that they were specially designed exclusively for wind mills or incapable of use elsewhere. On that basis, they were not established as parts of wind mills for exemption under Notification No. 205/88-C.E. Authorities relied on by the assessee were distinguished because those cases involved cables cut to specific sizes, fitted with end-fittings, and identifiable as parts of the wind turbine system. The exemption was therefore not available.

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Issues: Whether wires and cables removed as claimed were entitled to exemption under Notification No. 205/88-C.E. as parts of wind mills.

Analysis: The cables were used for transmitting power between the generator and the control panel and performed the ordinary function of cables. The materials on record did not establish that they were specially designed exclusively for wind mills or incapable of being used elsewhere. The cited authorities were distinguished on facts, as those cases involved cables cut to specific sizes, fitted with end-fittings, and shown to be identifiable parts of the wind turbine system.

Conclusion: The cables were not proved to be parts of wind mills and the exemption was not available. The finding is against the assessee.

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