Exemption to PVC insulated winding wires falling under Heading No. 85.44 - 116/90 - Central Excise - Tariff

Exemption to PVC insulated winding wires falling under Heading No. 85.44 Notification No. 116/90-C.E. Dated 16-5-1990 In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling under Heading No. 85.44 of the Schedule to Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rates 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. TABLE Sl. No. Description Rate Conditions (1) (2) (3) (4) 1. (i) PVC insulated winding wires Nil If, - (a) (i) such PVC insulated winding wires conform to ISI specification No. IS : 8783-1978; and (ii) such PVC insulated winding wires are made from wire-bars, billets of circular cross-section, bars and rods (including wire-rods) or wires of maximum cross sectional dimen sion exceeding 6mm of copper, on which the duty of excise leviable under the said Schedule or the additional duty leviable under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has al ready been paid at the rate not less than Rs. 6,200 per tonne; and (b) no credit of the duty paid on goods mentioned at clause (a) above used in their manufacture, has been taken under rule 57A of the Central Excise Rules, 1944. (ii) PVC insulated winding wires made of copper 15% ad valorem If such PVC insulated winding wires conform to ISI specification No. IS : 8783-1978. (iii) PVC insulated winding wires made of aluminium 20% ad valorem If such PVC insulated winding wires conform to ISI specification No. IS: 8783-1978. 2. The expression "winding wires" used in the Table shall not include square or rectangular conductors.