2006 (3) TMI 48

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Act") impugning Final Order No. A-1543- CAL/2000 dated 13th September, 2000 in Appeal No. E/R-210/98 passed by the Customs Excise & Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta (for short "the Tribunal") whereby the appeal filed by the assessee-appellant (herein after called "the assessee") has been rejected. The Tribunal by the impugned order has held that "wires and cables" in qu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(as amended). 4. The moot point in the appeal is, whether the assessee is entitled to the benefit of Notification No. 205/88-CE., dated 25th May, 1988 in respect of the wires and cables removed and sold by the assessee during the period from August to September, 1995 to M/s. Vestas R.R.B. India Limited, Madras on the contetion that the power cables are part of the wind mill and, thus, entitled ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ineering Co. Ltd. v. Commissioner of Customs, Mumbal-II [1998 (103) EL.T. 395 (T)] and relying upon the later decision of the Tribunal in United Cables Industries v. C.CE, Meerut 1[200 (40) RLT 38 (CEGAT)], the Tribunal while observing "The case law relied upon by the Ld. Consultant namely the Tribunal decision in the case of Elecon Engg. Co. Ltd. v. CC, Munjbai-II reported in 1998 (103) E.L.T.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ill and therefore, the benefit of exemption notification is not available to them" held that in the present case similar situation existed and, therefore, under the circumstances, the wires and cables in question cannot be considered as parts of wind mills and the benefit of notification cannot be extended to the assessee. 7. The aforesaid decision of the Tribunal in the case of United Cable....