2002 (2) TMI 158

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....the respondents cleared wires and cables on drums to M/s. TTG Industries Ltd. and M/s. NEPC MICON Ltd. for being used in windmills for the purpose of transmission of energy; that wires and cable are classifiable under Heading 85.44 of the Schedule to the Central Excise Tariff Act and the exemption under Notification No. 205/88 is not available to the Respondents because wires and cables are neither specific to wind mills nor they cannot be construed as devices of windmill. He relied upon the decision in the case of United Cable Industries v. CCE, Meerut, 2000 (119) E.L.T. 668 (T) wherein it was held that the windmill is complete in itself without electric cables and therefore cables cannot be considered as parts of the windmills. Reliance w....

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....stipulate that the goods have to fall under a particular heading in order to be eligible to the exemption; that the show cause notice had been issued on the ground that wires and cables are classifiable under Heading 85.44 whereas parts of windmills are classifiable under Heading 8481.99; that this objection is not sustainable for the simple reason that the notification exempts parts of windmill by description only; that merely because the wires and cables participate in the emission of the energy generated by the windmill cannot be a reason to hold that the wires and cables are not parts of the windmill. He also mentioned that the wires and cables are used from wind electric generators to microprocessor and as such is part of the windmill.....