Uniform classification of TransmissionLineTower Hardwares & Accessories under Central Excise Tariff - Clarification regarding

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..... .4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Uniform classification of Transmission Line Tower Hardwares Accessories under Central Excise Tariff - Clarification regarding Doubts have been expressed regarding the correct classification of transmission line tower hardwares and accessories, wh .....

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..... ductor in a sub-span. 6. Armour Rods: A component part used in Item-2 above. 7. Spacers: It is used to prevent clashing of twin high voltage conductor. 8. Clamps and Connectors: Same as Item-5 above. 9. Midspan Compression Joints: It is used to make a joint in a high voltage conductor. 10. Repairs Sleeves: This is used to repair the high voltage conductor in case a few strands are broken .....

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..... e transmission line tower cannot be treated as either machinery or apparatus. Further, as per HSN Explanatory Notes at page 1419 pylons and portals for carrying overhead cables are to be classified according to their constituent materials under Headings 6810, 7308 etc. It is therefore, not appropriate to regard transmission line tower as a electrical apparatus. Consequently, transmission line towe .....

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