Cable classification and exemption limits: general-purpose insulated wires were held outside the Fly Ash Handling System exemption.

Insulated electric wires and aluminium or copper conductor cables with PVC insulation remained classifiable as cables under Chapter 85.44 when cleared without cutting to size, length, or specific shape. The exemption under Notification No. 5/98, as amended, was limited to goods specified in List B and did not extend to general-purpose cables merely because they were intended for a Fly Ash Handling System. The later insertion of parts of listed goods did not such goods absent proof that they were cut-to-size or specially shaped system components. The goods were therefore classifiable as cables and not eligible for exemption.

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Issues: Whether insulated electric wires and cables of aluminium conductor and copper with PVC insulation, cleared without being cut to size, were classifiable as cables under Chapter 85.44 and whether they were eligible for exemption as parts of a Fly Ash Handling System under Notification No. 5/98 dated 9-6-1998 as amended.

Analysis: The cables were held to remain cables even if cut to size, and in the present case they were cleared without any cutting to size, length, or specific shape. On that basis, they were classifiable under Chapter 85.44 as cables. The exemption notification was construed as covering goods specified in List B, which included the Fly Ash Handling System, and not parts thereof at Serial No. 27. The amendment inserting parts of the goods specified in the list at Serial No. 29 did not bring these general-purpose cables within the exemption, since they were not established as cut-to-size or specially shaped components of the system.

Conclusion: The goods were classifiable as cables under Chapter 85.44 and were not entitled to exemption under Notification No. 5/98 as amended.

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