2000 (9) TMI 201 - AT - Central Excise

Summary

Issues Involved:
Classification of power cables under Notification No. 205/88-C.E. as parts of wind mills for exemption eligibility.

Analysis:
The judgment revolves around the classification of power cables under Notification No. 205/88-C.E. as parts of wind mills for exemption eligibility. The appellants, a manufacturer of 'Insulated Wires & Cables,' claimed that the power cables in question are covered by parts of wind mills specified in the notification. However, the Revenue argued that the cables were general purpose power cables and not specific to wind mills. The technical literature provided by the appellants described the cables for connecting to the Wind Energy Generator's Control Unit. Despite the appellants' contentions and a certificate from the Superintendent of Central Excise, the Tribunal found that the cables did not meet the criteria to be considered parts of wind mills. The cables were used for transmitting power from the generator to the control panel, but their properties did not restrict their use solely to wind mills. The Tribunal emphasized that the cables' normal function did not qualify them as parts of wind mills, ultimately rejecting the appeal.

In their defense, the appellants referenced a previous case involving Delton Cables, where cords used between receiver and telephone operators were classified as parts of telephone operators. However, the Tribunal found this case irrelevant as the cables in question were not proven to be specifically designed for wind mills only. Additionally, the appellants cited another case involving Elecon Engineering Co. Ltd., where imported power cables were considered parts of wind mills due to specific sizes and end-fittings. Despite this reference, the Tribunal noted that detailed specifications and use of power cables in wind mills were not presented in the current case. The Tribunal also highlighted a separate case where a similar situation was considered, leading to the conclusion that the wires and cables in question did not qualify as parts of wind mills for exemption under the notification.

Overall, the judgment carefully analyzed the technical specifications, functional aspects, and previous case references to determine the eligibility of power cables as parts of wind mills under Notification No. 205/88-C.E. Despite the appellants' arguments and references to relevant cases, the Tribunal concluded that the cables did not meet the necessary criteria to be considered parts of wind mills, thereby rejecting the appeal.