https://www.taxtmi.com/caselaws?id=93586 General-purpose power cables used to transmit electricity generated by wind mills were not treated as parts of the wind mills themselves for exemption purposes. The record did not show that the cables formed an integral component of the wind mill system, such as inside cabling of a wind turbine controller. Note 4 to Section XVI of the Central Excise Tariff was held inapplicable because it concerns complete machines made up of components and does not extend to interconnecting electric cables. The exemption claim under Notification No. 205/88-C.E. therefore failed. en-us Wed, 17 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 15:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93586 General-purpose power cables used to transmit electricity generated by wind mills were not treated as parts of the wind mills themselves for exemption purposes. The record did not show that the cables formed an integral component of the wind mill system, such as inside cabling of a wind turbine controller. Note 4 to Section XVI of the Central Excise Tariff was held inapplicable because it concerns complete machines made up of components and does not extend to interconnecting electric cables. The exemption claim under Notification No. 205/88-C.E. therefore failed. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93586