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of <h1>Cable Jointing Kits Classified as 'Manufacture' Under Central Excise Act; Tariff Heading 85.47 Applied.</h1> The circular addresses the excisability and classification of cable jointing kits under the Central Excise Act. It clarifies that assembling duty-paid articles into a cable jointing kit constitutes 'manufacture' as it creates a new commercially distinct product with a specific function. These kits, used for protecting, insulating, and jointing telecommunication cables, are classified under heading 85.47 of the Central Excise Tariff Act, 1985. This classification aligns with previous customs tariff advice and judicial decisions. The circular instructs trade and field formations to apply this classification accordingly.
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