2005 (6) TMI 577

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....Consultant, for the Appellant. Shri C. Mani, JDR, for the Respondent. ORDER [Per : P.G. Chacko, Member (J)]. - In the impugned order, ld. Commissioner (Appeals) denied the benefit of exemption under Notification No. 205/88-C.E., dated 25-5-1988 (as amended) to the appellants, for the period May to November, 1996, in respect of certain items of goods which were claimed to be parts of windm....

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....could be treated as parts of windmills. We note that the notification did not make any reference to tariff classification while extending the benefit of exemption to goods specified in the table annexed thereto. Ld. DR has adverted to classification of the items in the context of arguing that items classifiable under sub-heading 7325.10 of the CETA Schedule cannot be called parts of windmills and ....