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of <h1>Clarification on Duty Exemption: PVC Insulated Winding Wires Not Covered Under Notification No. 69/86-Central Excise, Post-1990 Amendment.</h1> The circular addresses the eligibility of PVC insulated winding wires for exemption or concessional duty rates under Notification No. 69/86-Central Excise dated February 10, 1986. The Central Board of Excise and Customs examined the definitions of conductors, insulated conductors, and winding wires, referencing Indian Standards. It was determined that 'winding wires' in the notification includes all types, such as those insulated with PVC. However, an amendment via Notification No. 77/90-C.E. dated March 20, 1990, specifies that the exemption applies only to enameled winding wires from that date. This clarification is to be communicated to relevant field formations.
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