Central Excise - PVC insulated winding wires - eligibility for exemption/concessional rate of duty under Notification No. 69/86 Central Excise dated 10-2-1986 - Regarding - Central Excise - 11/90-CX.6

Central Excise - PVC insulated winding wires - eligibility for exemption/concessional rate of duty under Notification No. 69/86 Central Excise dated 10-2-1986 - Regarding Circular No.11/90-CX.6 Dated 26-4-1990 [From F.No. 208/99/89-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - PVC insulated winding wires - eligibility for exemption/concessional rate of duty under Notification No. 69/86 Central Excise dated 10-2-1986 - Regarding. Doubts have been raised as to whether PVC insulated winding wires could be considered as "winding wires" to be eligible for exemption/concessioal rate of duty under Notification No. 69/86-CX, dated 10-2-1986. 2. The issue has been examined by the Board. The Board observed that the terms "conductor" "insulated conductor" and "winding wires" have been defined in Indian Standard IS-1885 (Part XXXII) - 1971 regarding 'ELECTRO TECHNICAL VOCABULARY FOR CABLES, CONDUCTORS AND ACCESSORIES FOR ELECTRIC SUPPLY as under :- (i) CONDUCTOR : is a body or substance which offers a low resistance to the passage of an electric current. (ii) INSULATED CONDUCTOR : is a conductor covered through out its length with one or more layers of insulation. (iii) WINDING WIRES : is a conductor of any cross sectional shape intended for winding electrical machines and apparatus. The Board also observed that Indian Standard IS-8783 - 1978 lays down SPECIFICATION FOR PVC INSULATED WINDING WIRES FOR SUBMERSIBLE MOTORS. 3. The Board considered the above relevant technical specifications and is of the view that the expression "winding wires" appearing in Notification No. 69/86-C.E., dated 10-2-1986 would cover all the winding wires whether insulated with enamels or PVC etc. However, Notification No. 69/86-C.E., dated 10-2-1986 has been amended by Notification No. 77/90-C.E., dated 20-3-1990 and as per the explanation added therein the exemption under notification aforesaid is applicable w.e.f. 20-3-1990 to ENAMELLED WINDING WIRES ONLY. 4. The above position may be brought to the notice of the field formations. 5. This disposes of Collector of Central Excise Bombay-III reference C.No.V/PI/B.III/15-39/88/1407 dated 23-1-89.