Classification of grooved copper contact wire under Chapter - 74 - Clarification regarding - Central Excise - 10/88

Classification of grooved copper contact wire under Chapter - 74 - Clarification regarding Circular No. 10/88 Dated 24-3-1988 [From F. No. 138/12/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of grooved copper contact wire under Chapter - 74 - Clarification regarding. A doubt has arisen as to whether grooved copper contact wire would be classifiable under sub-heading 7403.19 or under sub-heading 7412.00 of the Central Excise Act, 1985. The matter has been examined in the Board and it has been decided that the 'grooved copper contact wire' is more appropriately classifiable under sub-heading 7403.19 of the Central Excise Act, 1985, in view of chapter Note 1(ii) and 1(iv) to chapter 74. Trade interests may be informed accordingly.