Excise exemption for electric wires and cables restricted to specified rates and conditioned on conductor size and usage. The notification exempts electric wires and cables under Heading 85.44 from excise duty in excess of prescribed rates subject to conditions: nil rate for copper winding wires manufactured from duty-paid wrought copper wire rods (with a deeming provision), an ad valorem rate for small-section copper or aluminium winding wires, and an ad valorem rate for small-section electric wires and cables of various metals when used for specified telecommunication purposes; square and rectangular conductors are excluded.
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.
Excise exemption for electric wires and cables restricted to specified rates and conditioned on conductor size and usage.
The notification exempts electric wires and cables under Heading 85.44 from excise duty in excess of prescribed rates subject to conditions: nil rate for copper winding wires manufactured from duty-paid wrought copper wire rods (with a deeming provision), an ad valorem rate for small-section copper or aluminium winding wires, and an ad valorem rate for small-section electric wires and cables of various metals when used for specified telecommunication purposes; square and rectangular conductors are excluded.
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