https://www.taxtmi.com/caselaws?id=118639 Insulated electric wires and aluminium or copper conductor cables with PVC insulation remained classifiable as cables under Chapter 85.44 when cleared without cutting to size, length, or specific shape. The exemption under Notification No. 5/98, as amended, was limited to goods specified in List B and did not extend to general-purpose cables merely because they were intended for a Fly Ash Handling System. The later insertion of parts of listed goods did not such goods absent proof that they were cut-to-size or specially shaped system components. The goods were therefore classifiable as cables and not eligible for exemption. en-us Tue, 05 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 17:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118639 Insulated electric wires and aluminium or copper conductor cables with PVC insulation remained classifiable as cables under Chapter 85.44 when cleared without cutting to size, length, or specific shape. The exemption under Notification No. 5/98, as amended, was limited to goods specified in List B and did not extend to general-purpose cables merely because they were intended for a Fly Ash Handling System. The later insertion of parts of listed goods did not such goods absent proof that they were cut-to-size or specially shaped system components. The goods were therefore classifiable as cables and not eligible for exemption. Case-Laws Central Excise Tue, 05 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118639