Request for clarification in respect of Insulated copper and aluminium cables and wires

[Srithar madhavan]

Kindly send me correct tariff no of Insulated copper and aluminium cables.

[Rajagopalan Ranganathan]

Sir,

Insulated cables will fall under heading 8544 of Central Excise Tariff Act, 1985. There are various sub-headings for paper insulated, plastic insulated and rubber insulated cables. But all of them attract the same rate of duty, that is, 12.5%

Cables of aluminum, not electrically insulated will fall under heading 7614. Cables of copper, not electrically insulated will fall under heading 7413. Cables of iron or steel, not electrically insulated will fall under heading 7312.

AI Summary

Tariff classification of insulated cables confirms uniform duty applies; non insulated metal cables fall under separate headings. Insulated cables are classifiable under tariff provisions for electrical insulated conductors with separate subheadings for paper, plastic and rubber insulation but a uniform central excise duty rate applies across those insulated subcategories. Non insulated metal conductors are classified by material, so aluminium, copper and iron/steel cables fall under distinct tariff headings corresponding to their metal composition rather than the insulated cable heading.