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of <h1>Appellate Tribunal denies duty exemption for insulated cables used in windmills</h1> <h3>UNITED CABLE INDUSTRIES Versus COMMISSIONER OF C. EX., MEERUT</h3> The Appellate Tribunal CEGAT, New Delhi upheld the decision denying duty exemption for insulated cables classified as parts of windmills. The ... Insulated cables - Benefit of Notification No. 205/88-CE is not available. The Appellate Tribunal CEGAT, New Delhi upheld a decision regarding the classification of insulated cables as parts of windmills for duty exemption. The manufacturer's appeal was rejected as the cables were not considered identifiable parts of windmills. The decision was based on the function and design of windmills, distinguishing it from a previous case involving power cables.
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