Clarification with respect to industrial cables (Entry No.40 of Third Schedule of DVAT Act, 2004) - VAT - Delhi - 032

Clarification with respect to industrial cables (Entry No.40 of Third Schedule of DVAT Act, 2004) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE TAXES (POLICY-III BRANCH) BIKRIKAR BHAWAN, I.P. ESTATE, NEW DELHI CIRCULAR No. 32 of 2005-06 Dated: 16.09.2005 Sub.: Clarification with respect to industrial cables (Entry No.40 of Third Schedule of DVAT Act, 2004) Entry No.40 of the Third Schedule appended to the Delhi Value Added Tax Act, 2004 reads as follows:- "Industrial cables (High voltage cable, ELPE cables, Jelly filled cables, optical fibres." Queries have been received from different sectors of the trade as to the scope and limits of this entry, The following clarification is issued:- Entry 40 of Third Schedule of the DVAT Act, 2005 would cover the items shown in column 2 of the Table below. The column 2 of the table provides the description of the goods. Column 3 provides the corresponding tariff heading, sub heading or tariff item from the Central Excise Tariff Act, 1985:- Sr.No Description Central Excise Tariff heading 1. Winding wire of copper 8544.11 2. Other 8544.19 3. Co-axial cable and other co-axial electric conductors 8544.20 4. Ignition wiring sets and other wiring sets of a kind used in vehicles, air crafts and ships 8544.30 5. Other electric conductors, for a voltage not exceeding 80 V fitted with connectors 8544.41 6. Telephone cables 8544.49 7. Other electric conductors, for a voltage exceeding 80 V but not exceeding 1000 V fitted with connectors 8544.51 8. Other 8544.59 9. Other electric conductors, for a voltage exceeding 1000 V 8544.60 10. Optical fibre cables 8544.70 Note: - This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification. This issues with the prior approval of the Commissioner, VAT. Sd/- (S.R. MAHESHWARI) VALUE ADDED TAX OFFICER (POLICY-III) F.No.6(3)/P-III/VAT/2005/1010 Dated: 16.09.2005 1. P.S. to Commissioner, VAT 2. All Addl. Commissioners 3. All Jt. Commissioners 4. All Zonal Dy./Jt. Commissioners 5. All VATOs/AVATOs 6. Manager (EDP) for placing the circular on the official website(s) for circulation for the public. 7. President, Sales Tax Bar Association (Regd.) 8. Guard file Sd/- (S.R. MAHESHWARI) VALUE ADDED TAX OFFICER (POLICY-III)