https://www.taxtmi.com/caselaws?id=116802 Electric storage batteries used to store wind-generated electricity were not treated as parts of wind mills for exemption under Notification No. 205/88-C.E., because they functioned only as a storage aid and were not an essential or invariable component of every wind mill. The claim to exemption therefore failed. Wooden stands or racks used to place the batteries higher and insulate them from the ground were not classifiable as furniture under Heading 94.03; they were properly classified as articles of wood under Heading 44.10 because their function was limited to support and insulation. en-us Wed, 28 Sep 2005 00:00:00 +0530 Sat, 16 Jun 2012 17:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116802 Electric storage batteries used to store wind-generated electricity were not treated as parts of wind mills for exemption under Notification No. 205/88-C.E., because they functioned only as a storage aid and were not an essential or invariable component of every wind mill. The claim to exemption therefore failed. Wooden stands or racks used to place the batteries higher and insulate them from the ground were not classifiable as furniture under Heading 94.03; they were properly classified as articles of wood under Heading 44.10 because their function was limited to support and insulation. Case-Laws Central Excise Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116802