Central Excise - Excisability and classification of cable Jointing Kits - Regarding.

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.... - Regarding. I amd directed to say that certain doubts have been expressed as to whether the process of putting together a number of duty paid articles into a container like carton, kit etc. to be marketed as "Cable Jointing Kits" would amount of manufacture or not. In this process either the duty paid articles are procured entirely from the open market or some articles are manufactured by kitt....

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....ich gives them their essential character. 3. Under Customs Tariff Advice No. 1/89 dated 17.11.1989, Board advised that the Cable Sealing System / Kit is classifiable under Chapter Heading 85.47 of Customs Tariff. This classification was further confirmed in the Conference of collectors of customs held in July, 1990 at Madras. the Bombay High court in the case of M/s. X.L. Telecom Pvt. Ltd. [1993....