UNIFLEX CABLES LTD. vs COMMNR., CENTRAL EXCISE, SURAT-II

The Supreme Court, in this case, addressed the applicability of Notification No. 205/88 under the Central Excise Act, 1944, specifically regarding the exemption for insulated electrical cables used in wind mills. The Court upheld the Tribunal's decision, affirming that such cables do not qualify as parts or specially designed devices necessary for the operation of wind mills, thus denying the exemption claim. The Court's ruling is consistent with its earlier judgment in Nicco Corporation Ltd. v. Commissioner of Central Excise, Calcutta, which established that insulated cables are not eligible for the claimed exemption under the notification.