https://www.taxtmi.com/caselaws?id=100896 Cable jointing kits were held not to involve manufacture because the identity of the individual components remained unchanged when they were placed together in one box. The Tribunal applied the principle that mere assembly or packing of known marketable items does not result in a new product or excisable manufacture. It also noted that the Central Board had accepted this position in Circular No. 583/20/2001-CX dated 20-8-2001. On the facts considered, the kits were not chargeable to excise duty and the Revenue's appeal failed. en-us Thu, 18 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100896 Cable jointing kits were held not to involve manufacture because the identity of the individual components remained unchanged when they were placed together in one box. The Tribunal applied the principle that mere assembly or packing of known marketable items does not result in a new product or excisable manufacture. It also noted that the Central Board had accepted this position in Circular No. 583/20/2001-CX dated 20-8-2001. On the facts considered, the kits were not chargeable to excise duty and the Revenue's appeal failed. Case-Laws Central Excise Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100896