https://www.taxtmi.com/caselaws?id=106441 Exemption under Serial No. 12 of Notification No. 205/88-C.E. was treated as available to transformers used exclusively in windmills because the notification was read as covering windmills, their parts, and specially designed devices which run on windmills without any tariff-heading restriction. On the facts, the transformers were found specially designed for windmill use and necessary for starting the windmill and feeding electricity to the grid, so classification under Heading 85.04 did not defeat the exemption. A dissenting view considered transformers to be general electrical equipment outside the entry. en-us Tue, 16 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 11:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106441 Exemption under Serial No. 12 of Notification No. 205/88-C.E. was treated as available to transformers used exclusively in windmills because the notification was read as covering windmills, their parts, and specially designed devices which run on windmills without any tariff-heading restriction. On the facts, the transformers were found specially designed for windmill use and necessary for starting the windmill and feeding electricity to the grid, so classification under Heading 85.04 did not defeat the exemption. A dissenting view considered transformers to be general electrical equipment outside the entry. Case-Laws Central Excise Tue, 16 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106441