Electric - Wires and cables
Notification No. 69/86-C.E.
Dated 10-2-1986
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts electric wires and cables of the description specified in column (2) of the Table hereto annexed and falling under Heading No. 85.44 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof.
THE TABLE
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Sl. No. |
Description |
Rate |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Winding wires made of copper. |
Nil |
If such wires are made from wrought wire rods of copper falling under Heading No. 74.03 of the said Schedule on which the appropriate amount of duty of excise leviable under the second mentioned Act or the additional duty of excise leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid. |
|
|
|
|
Explanation :- For the aforesaid condition, all wrought wire rods of copper in the country, except such wrought wire rods as are clearly recognisable as being non-duty paid, shall be deemed to be wrought wire rods of copper on which such duty has already been paid. |
|
2. |
Winding wires made of copper or aluminium, whether sheathed or unsheathed, the conductor of any core of which, not being one specially designed as a pilot core, has a sectional area not exceeding 1.5 square millimetres in the case of copper or not exceeding 2.5 square millimetres in the case of aluminium. |
Ten per cent ad valorem |
— |
|
3. |
Electric wires and cables of copper, aluminium or other metals and alloys, whether sheathed or unsheathed, the conductor of any core of which, not being one specially designed as a pilot core, has a sectional area not exceeding 1.5 square millimetres in the case of copper or not exceeding 2.5 square millimetres in the case of aluminium or of not more than equivalent conductivity as of copper in the case of other metals and alloys. |
Ten per cent ad valorem |
If used as - |
|
(a) |
overhead or underground tele- communication wires and cables; |
|
|
|
(b) |
overground (laid on the ground) tele-communication wires and cables supplied on specific demand for tele-communication purposes, excluding internal housing cables, ancillary for tele-communication purposes. |
2. For the purpose of this notification, the expression "electric wires and cables" and "winding wires" shall not include square or rectangular conductors.
3. This notification shall come into force on the 28th day of February, 1986.
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