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Central Excise - Excisability and classification of Cable Jointing Kits - Clarification regarding.
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....m directed to invite reference to Board's Circular No.308/24/97-CX dated 27.3.97 whereby it was clarified that the process of putting together the duty paid articles into a container like carton, kit etc., so that a new commercially distinct product viz, 'Cable Jointing Kits' comes into existence would amount to manufacture and would be appropriately classifiable under heading 85.47 of Central Exc....