2000 (2) TMI 235 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld a decision regarding the classification of insulated cables as parts of windmills for duty exemption. The manufacturer's appeal was rejected as the cables were not considered identifiable parts of windmills. The decision was based on the function and design of windmills, distinguishing it from a previous case involving power cables.