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of <h1>Supreme Court Upholds Non-Excisability of Cable Jointing Kits; Central Excise Classification Guidance Withdrawn Following High Court Ruling.</h1> The circular addresses the excisability and classification of Cable Jointing Kits under Central Excise law. Initially classified as a manufactured product under heading 85.47 of the Central Excise Tariff Act, 1985, a High Court ruling in Andhra Pradesh determined that no manufacture occurs when assembling the kits, thus deeming them non-excisable. The Supreme Court dismissed related appeals, leading the Ministry of Law to advise acceptance of the High Court's decision. Consequently, the prior classification guidance is withdrawn, and the classification of Cable Jointing Kits will follow the High Court's ruling. The trade and field formations are informed of this update.
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