2002 (3) TMI 395 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore ruled that wires and cables manufactured for windmills are classified under Heading 8544, not 8412.90. The exemption claimed was denied as the goods did not qualify as parts of windmills. The tribunal dismissed the appeal, upholding the lower authorities' decision. (2002 (3) TMI 395 - CEGAT, BANGALORE)