Wind mill cable exemption failed where insulated cables were not identifiable parts of the turbine assembly.

Insulated cables cleared for use in wind mills were examined for exemption as parts of wind mills under Notification No. 205/88-CE. The cables were used for transmission and distribution of electricity generated by the wind mill, but the wind mill was complete in itself without them. Because the cables did not constitute an identifiable part of the wind mill, and the cited precedent was distinguishable on facts, the exemption was held unavailable. The demand was therefore upheld.

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Issues: Whether insulated cables cleared for use in wind mills were entitled to exemption as parts of wind mills under Notification No. 205/88-CE dated 25-5-1988.

Analysis: The cables were used for transmission of electric energy generated by the wind mill and for distribution of power, but the wind mill was complete in itself without such cables. The cables did not form an identifiable part of the wind mill, and the precedent relied upon was distinguishable on its facts because it involved specially fitted cables with end fittings performing functions within the turbine assembly. Since the assessee failed to establish that the goods were identifiable parts of the wind mill, the exemption was unavailable.

Conclusion: The claim for exemption was not sustainable and the demand was upheld.

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