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Excisability of cable jointing kits: assembled kits retaining constituent character are not treated as manufacture for excise. Assembling duty-paid components into a packaged 'cable jointing kit' that leaves constituent articles' character and use unchanged does not amount to manufacture for excise purposes and therefore is not excisable; administrative classification will follow the judicial position and the prior departmental circular treating such kits as a new excisable product is withdrawn.
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Provisions expressly mentioned in the judgment/order text.
Excisability of cable jointing kits: assembled kits retaining constituent character are not treated as manufacture for excise.
Assembling duty-paid components into a packaged 'cable jointing kit' that leaves constituent articles' character and use unchanged does not amount to manufacture for excise purposes and therefore is not excisable; administrative classification will follow the judicial position and the prior departmental circular treating such kits as a new excisable product is withdrawn.
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