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<h1>Delhi Govt Clarifies Classification of Industrial Cables Under Entry No. 40 of Third Schedule, Delhi VAT Act 2004.</h1> The circular from the Government of National Capital Territory of Delhi provides clarification on the classification of industrial cables under Entry No. 40 of the Third Schedule of the Delhi Value Added Tax Act, 2004. It specifies that the entry covers items such as winding wire of copper, co-axial cables, ignition wiring sets, telephone cables, and optical fibre cables, among others, each associated with specific tariff headings from the Central Excise Tariff Act, 1985. The circular emphasizes that it is for clarification purposes and not for legal interpretation, inviting further inquiries for any doubts.