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2008 (3) TMI 678

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Full Text of the Document

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.... M/s. NEPC Micon Ltd. for being used in windmills for the purpose of transmission of energy. The wires and cables are classifiable under Heading 85.44 of the Schedule to the Central Excise Tariff Act. Relying upon the exemption under Notification No. 205/88-C.E., dated 25th May, 1988 as amended by Notification No. 57 of 1995, dated 16th March, 1995, it was contended that wires and cables are part ....