Industrial cables classification clarified: Entry 40 covers specified cable types including winding wire, coaxial, wiring sets, telephone and optical fibre. Entry 40 of the Third Schedule to the DVAT Act, 2004 covers specified industrial cables including winding wire of copper, co-axial cables, ignition and other wiring sets used in vehicles/aircraft/ships, electric conductors fitted with connectors categorized by voltage bands, telephone cables, and optical fibre cables, with corresponding Central Excise Tariff headings listed. The circular is clarificatory and not an authoritative legal interpretation; trade members may seek further clarification from the issuing office.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Industrial cables classification clarified: Entry 40 covers specified cable types including winding wire, coaxial, wiring sets, telephone and optical fibre.
Entry 40 of the Third Schedule to the DVAT Act, 2004 covers specified industrial cables including winding wire of copper, co-axial cables, ignition and other wiring sets used in vehicles/aircraft/ships, electric conductors fitted with connectors categorized by voltage bands, telephone cables, and optical fibre cables, with corresponding Central Excise Tariff headings listed. The circular is clarificatory and not an authoritative legal interpretation; trade members may seek further clarification from the issuing office.
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