https://www.taxtmi.com/caselaws?id=88794 Power cables and brake hydraulics imported for wind-operated electricity generators were treated as eligible for exemption because the notification covered wind turbine controller parts and the technical record showed the cables formed part of the controller's internal cabling, while brake hydraulics were expressly included. Earthing cables were excluded because they were only protective devices without proof of special design for the generator, and wind farm computers were excluded because they functioned as centralised monitoring systems rather than parts of the generator or its controller. The same exemption reasoning was applied to additional duty relief under the wind-mill parts notification for the goods accepted as exempt under the principal notification. en-us Wed, 18 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 13:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88794 Power cables and brake hydraulics imported for wind-operated electricity generators were treated as eligible for exemption because the notification covered wind turbine controller parts and the technical record showed the cables formed part of the controller's internal cabling, while brake hydraulics were expressly included. Earthing cables were excluded because they were only protective devices without proof of special design for the generator, and wind farm computers were excluded because they functioned as centralised monitoring systems rather than parts of the generator or its controller. The same exemption reasoning was applied to additional duty relief under the wind-mill parts notification for the goods accepted as exempt under the principal notification. Case-Laws Customs Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88794