ORDER
Jyoti Balasundaram, Member (J)
1. The Appellants herein are manufacturer of insulated wires and cables falling under C.E.T.A. subheading 8544.90. During the month of December 1995, they cleared 2000 mtrs. of insulated cables of assorted sizes at nil rate of duty in terms of Notification No. 205/88-CE dated 25-5-1988, treating them as parts of wind mills. According to the department, insulated cables could not be regarded as part of wind mills and hence a show cause notice was issued on 4-7-1996 proposing recovery of duty of Rs. 4,12,200/- not paid on the clearance of 2000 mtrs. of insulated wires. Assistant Commissioner confirmed the demand and his order was upheld by the Commissioner (Appeals). Hence this appeal before the Tribunal.
2. We have heard both sides and perused the records.
3. The Wind Mill is a device through which wind energy can be exploited. Wind energy can be used to run electric generator or any mechanical apparatus. Wind energy is converted into mechanical energy through a set of long specifically designed blades fitted with the shaft. The shaft rotates with the help of blades, and by a coupling device the circular motion can be used for running any device. Electric wires and cables supplied to M/s. T.T.G. Industries (manufacturing Wind Mill) are used for transmission of electric energy generated by the Wind Mill generator and they are used between Generator and Distribution of power. The Wind Mill is complete in itself, without electric cables, although, windmill may not be able to function without these cables. The cables, therefore, cannot be considered as parts of the windmills. The case law relied upon by the ld. Consultant namely the Tribunal decision in the case of Elecon Engineering Co. Ltd. v. Commissioner of Customs, Mumbai-II reported in 1998 (103) E.L.T. 395 (T) is distinguishable from the facts of the present case. In that case power cables were cut to specific sizes and were fitted with end fittings which were connected to the induction generator in the Nacelle and they were performing dual function of transforming power to elsewhere and drawing reaction power for excitation. Further, the importer produced a certificate from the Research and Development Centre of M/s. Turbo winds, Brussels, to the effect that one Wind Turbine Controller which is also termed as an electrical regulation cabinet, comprises, inter alia, inside cabling which includes the cable between lower base and the Nacelle which is split into power cables and control cables. In the present case the Appellants have not been able to establish that the cables manufactured by them are identifiable parts of the windmill and therefore the benefit of exemption Notification is not available to them. Accordingly we uphold the impugned order and reject the appeal.