Classification of industrial cables clarified under VAT: specified multi-conductor and specialty cables covered, single core small cross-section wires excluded. Clarification on the classification of industrial cables under Entry No. 40 of the Third Schedule to the Delhi VAT Act confirms that the entry covers cable products described by the relevant HSN headings, including high voltage, XLPE, jelly-filled and optical fibre cables, while expressly excluding single-core cables and wires with conductor cross-sections from 0.5 to 6.0 square millimetres; the circular supersedes earlier clarifications and is issued for department-wide application.