2002 (5) TMI 112

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....ible for the benefit of exemption under Notification 205/88-C.E., dt. 25-5-88 as amended in terms of S. No. 12 of the said notification which reads "benefit can be extended to parts of wind mills and any specially designed devices which run on wind mill"? The Commissioner (Appeals) in the impugned order in paras 4 and 5 in appeal No. 298/97(M), dt. 20-11-97, recorded his findings as extracted below : "4. I have carefully gone through the case records. I have also carefully considered the submissions of the appellants. The earlier Commissioner (Appeals) has ordered de novo adjudication on the ground that the Assistant Commissioner has not considered specifically Sl. No. 12 of the Notification 205/88 and the eligibility of the item for exe....

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.... for a wind mill system. In this case, the control panel is specifically meant for the wind mill, as discussed above. This is supported by the Notes 2(a) of Section XVI of the Central Excise Tariff Act, 1985, that parts of items specified under this Section would be covered under that specific heading. The extract of Section Notes 2(a) of Section XVI is given below : "(b) Parts which are goods included in any of the Headings of Chapter 84 or Chapter 85 (other than heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings". Therefore, there should be no hesitation in extending the benefit of the Notification 205/88 (under Sl. No. 12) to th....

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....by the Electrical Inspectorate of Government of Tamilnadu, confirming that the control panel is a part of the wind mill. He has also noted that Notes 2(a) of Section XVI of the Central Excise Tariff Act, 1985, lays down that parts of items specified under this section would be covered under that specific heading. The Revenue has not taken any grounds on these findings. Therefore, Commissioner's finding that the control panels are specifically designed for use in the wind mill has not been controverted. We notice that in the case of Laxmi Boilers v. Commissioner of C. Ex. & Customs, Mumbai-II, 2001 (138) E.L.T. 1189 (Tri.-Mumbai), in para 5 held with regard to the use of conveyors and control panels which were consumed within the factory of ....