https://www.taxtmi.com/caselaws?id=51280 Exemption under Notification No. 205/88-C.E. applied to control panels, programmable logic control systems and automation systems specially designed for wind-operated electricity generators because the notification covered wind mills, their parts and specially designed devices used with them without restricting benefit to any tariff heading. The goods were found to be exclusively designed for wind mills, not for general use, and supported by an Electrical Inspectorate certificate. Their separate classification under Chapter 85 did not defeat the exemption, and Section Note 2(a) of Section XVI supported treatment of such parts in the appropriate heading. The Tribunal followed earlier decisions on specially designed parts used in exempted equipment and upheld the exemption. en-us Wed, 29 May 2002 00:00:00 +0530 Thu, 23 Sep 2010 18:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51280 Exemption under Notification No. 205/88-C.E. applied to control panels, programmable logic control systems and automation systems specially designed for wind-operated electricity generators because the notification covered wind mills, their parts and specially designed devices used with them without restricting benefit to any tariff heading. The goods were found to be exclusively designed for wind mills, not for general use, and supported by an Electrical Inspectorate certificate. Their separate classification under Chapter 85 did not defeat the exemption, and Section Note 2(a) of Section XVI supported treatment of such parts in the appropriate heading. The Tribunal followed earlier decisions on specially designed parts used in exempted equipment and upheld the exemption. Case-Laws Central Excise Wed, 29 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51280