Excisability of assembled cable jointing kits: assembling duty-paid components creates manufacture and requires tariff classification accordingly. Assembling duty-paid articles into a commercially distinct cable jointing kit, which performs protection, insulation and jointing of telecommunication cables, constitutes manufacture and the kit must be classified as goods put up in sets by reference to the component giving the set its essential character, with such kits chargeable under the tariff heading applicable to cable sealing/jointing systems.