Classification of wiring harness - Clarification regarding - Central Excise - 25/88-CX.4

Classification of wiring harness - Clarification regarding Circular No. 25/88-CX.4 Dated 17-11-1988 [From F. No. 183/1/87-CX.4 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of wiring harness - Clarification regarding. A doubt has been raised as to whether duty is chargeable on wiring harness classifiable as wires and cables under sub-heading 8544.00 made from duty paid wires and cables falling under the same sub-heading 8544.00 It is reported that wiring harnesses are used in automobiles, motorbikes, scooters, transporting machines, air-conditioners, generators, photo-copiers, VCRs, computers etc. to transmit information and energy. The value addition on the cost of cables is quite substantial. They are sold and invoiced not as wires and cables but as harnessed wires, assembly etc. It is further reported that wiring harnesses are manufactured according to specifications and requirements of customers. 2. The issue has been examined by the Board. It is viewed that the product wiring harness is classifiable as a new product which has come into existence which is different from the wires and cables. In view of Note 2(f) to Sec. XVII, parts and accessories in Sec. XVII does not apply to the machinery and equipment of Chapter-85 and their uses with machines other than motor vehicles and wiring harness would be classifiable under Heading 8544. 3. In view of the foregoing, the product namely, wiring harness is appropriately classifiable under sub-heading 8544.00 and chargeable to appropriate rate of duty. 4. The above guidelines may be brought to the notice of lower field formations and the trade interests may also be suitably advised.