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

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....cise - Excisability and classification of cable Jointing Kits - 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 proc....

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...." has to be done, applying interpretative Rule 3(b), according to the component which 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....