https://www.taxtmi.com/circulars?id=5706 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. en-us Thu, 27 Mar 1997 00:00:00 +0530 Fri, 13 Mar 2009 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5706 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. Circulars Central Excise Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5706