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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Uniform classification of TransmissionLineTower Hardwares & Accessories under Central Excise Tariff - Clarification regarding Doubts have been expressed regarding the correct classification of transmission line tower hardwares and accessories, which are used for supporting or connecting the conductors .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. 11. Bus Post Clamps: This is used in sub-stations for supportin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 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 tower hardwares and accessories cannot be considered as falling under Chapter 85 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X