Central Excise - Classification of rubber profile shapes - Clarification regarding - Central Excise - 99/6/87-CX.3

Central Excise - Classification of rubber profile shapes - Clarification regarding F. No. 99/6/87-CX.3 Dated 9-3-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Central Excise - Classification of rubber profile shapes - Clarification regarding. A reference is invited to Board's Circular No. 1-Rubber/86, dated 13-8-1986 issued from F.No. 57/35/86-CX.2 on the above subject. A doubt has been raised as to whether jointing of conveyor belts for making them endless would amount to 'manufacture', not under the excise law or not. The matter has been examined in the Board's office and it is clarified that, in-as-much as endless belts are covered under Central Excise Tariff heading No. 40.10 the process of jointing the ends to obtain endless belts, would constitute 'manufacture' and it cannot be treated as more repairing servicing activity, unless such jointing is carried out on old belts.