M/S. NICCO CORPORATION LTD. vs COMMNR. OF CENTRAL EXCISE, CALCUTTA — C.A. No. 1118/2001

Case Summary: Nicco Corporation Ltd. v. Commissioner of Central Excise, Calcutta Outcome: The Supreme Court dismissed Nicco Corporation's appeal on March 22, 2006, with no order as to costs. The Court upheld the Tribunal's decision that insulated wires and cables manufactured by the company do not qualify as "parts of wind mills" and therefore are not entitled to central excise exemption under Notification No. 205/88-CE. Key Issue: Whether power cables sold to a wind turbine manufacturer (M/s. Vestas) qualified for exemption as wind mill components. Lower authorities found the cables performed only general transmission functions and were not identifiable parts integral to the wind mill itself. This case analysis is maintained by casestatus.in based on publicly available court records.