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<h1>Tribunal: Assembling cable kits not manufacturing. Order set aside. Appeal allowed.</h1> The Tribunal held that assembling cable jointing kits does not amount to manufacturing. Relying on Supreme Court precedents, the Tribunal set aside the ... Cable jointing kits The dispute involved excisability of cable jointing kits. Tribunal's order stated that assembling components does not create a new product, hence not manufacturing. The decision was based on previous cases and appeals rejected by the Supreme Court. The impugned order was set aside and the appeal was allowed.