9911796707
TMI Blog2006 (3) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 205/88-C.E. not available X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, parts of wind mills and any specially designed devices which run on wind mills, are specified at serial no.12 of the Notification (as amended). 4. The moot point in the appeal is, whether the assessee is entitled to the benefit of Notification No. 205/88-CE., dated 25th May, 1988 in respect of the wires and cables removed and sold by the assessee during the period from August to September, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority as well as the Commissioner (Appeals). Distinguishing the decision reiled upon by the assessee in the case of Elecon Engineering Co. Ltd. v. Commissioner of Customs, Mumbal-II [1998 (103) EL.T. 395 (T)] and relying upon the later decision of the Tribunal in United Cables Industries v. C.CE, Meerut 1[200 (40) RLT 38 (CEGAT)], the Tribunal while observing "The case law relied upon by the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent the appellants have not been able to establish that the cables manufactured by them are identifiable parts of the wind mill and therefore, the benefit of exemption notification is not available to them" held that in the present case similar situation existed and, therefore, under the circumstances, the wires and cables in question cannot be considered as parts of wind mills and the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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