Uniflex Cables Ltd vs Commnr., Central Excise, Surat-Ii

The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, affirming that insulated electrical cables do not qualify for exemption under Notification No. 205/88-C.E. as amended, based on the precedent set in Nicco Corporation Ltd. v. Commissioner of Central Excise, Calcutta. The Court reiterated that the cables are neither parts nor specially designed devices necessary for wind mills, thus confirming the demand for excise duty of Rs. 66,92,604 and the imposition of penalty under Rule 173Q(1) of the Central Excise Rules, 1944. The appeal was dismissed, maintaining the Tribunal's ruling.