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of <h1>Endless Conveyor Belts Classified as 'Manufacture' Under Central Excise Tariff Heading 40.10, Not Just Repair.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the classification of rubber profile shapes under Central Excise laws. It specifically clarifies whether the process of jointing conveyor belts to make them endless constitutes 'manufacture.' The Board has determined that creating endless belts falls under Central Excise Tariff heading No. 40.10 and is considered 'manufacture.' This process cannot be classified merely as a repair or servicing activity unless the jointing is performed on old belts. This clarification follows a previous circular issued on the same subject.
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