https://www.taxtmi.com/caselaws?id=106627 Insulated wires and cables claimed for use in windmills were held not to qualify for exemption under Notification No. 205/88-C.E., as amended. The Tribunal accepted the Revenue's view that the notification covered windmills, parts of windmills, and specially designed devices running on windmills, but not general-purpose wires and cables classifiable under Chapter Heading 85.44. On the facts presented, the goods were not treated as specially designed exempt items, so the exemption was denied and the Revenue's appeal succeeded. en-us Mon, 01 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 10:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106627 Insulated wires and cables claimed for use in windmills were held not to qualify for exemption under Notification No. 205/88-C.E., as amended. The Tribunal accepted the Revenue's view that the notification covered windmills, parts of windmills, and specially designed devices running on windmills, but not general-purpose wires and cables classifiable under Chapter Heading 85.44. On the facts presented, the goods were not treated as specially designed exempt items, so the exemption was denied and the Revenue's appeal succeeded. Case-Laws Central Excise Mon, 01 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106627