https://www.taxtmi.com/caselaws?id=101753 Wires and cables classifiable under Heading 8544 could not be reclassified as windmill parts under Heading 8412.90 because Section Note 2(a) of Section XVI requires goods that are themselves covered by a Chapter 84 or 85 heading to remain in that heading. Their intended use in windmills did not alter tariff classification. For the same reason, the exemption under Notification No. 205/88-C.E., as amended, did not apply, since the notification covered only the specified windmill parts entry and could not be extended to goods outside that tariff coverage. The classification adopted by the lower authorities was therefore sustained. en-us Fri, 15 Mar 2002 00:00:00 +0530 Sat, 11 Feb 2012 10:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101753 Wires and cables classifiable under Heading 8544 could not be reclassified as windmill parts under Heading 8412.90 because Section Note 2(a) of Section XVI requires goods that are themselves covered by a Chapter 84 or 85 heading to remain in that heading. Their intended use in windmills did not alter tariff classification. For the same reason, the exemption under Notification No. 205/88-C.E., as amended, did not apply, since the notification covered only the specified windmill parts entry and could not be extended to goods outside that tariff coverage. The classification adopted by the lower authorities was therefore sustained. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101753