Manufacture of rubber conveyor belts: jointing ends to create endless belts qualifies as manufacture, except when done on old belts. Endless rubber belts are covered under the Central Excise tariff classification for rubber belts, and the process of jointing the ends to obtain endless belts constitutes manufacture; however, jointing carried out on old belts may be treated as repair/service rather than manufacture.
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Provisions expressly mentioned in the judgment/order text.
Manufacture of rubber conveyor belts: jointing ends to create endless belts qualifies as manufacture, except when done on old belts.
Endless rubber belts are covered under the Central Excise tariff classification for rubber belts, and the process of jointing the ends to obtain endless belts constitutes manufacture; however, jointing carried out on old belts may be treated as repair/service rather than manufacture.
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