Central Excise - Excisability and classification of Cable Jointing Kits - Clarification regarding.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n regarding. I am 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. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inistry of Law who have opined that in view of the order of the Supreme Court in the case of REPL, it appears advisable that the order of the Hon'ble High Court of A.P. maybe accepted by the Administrative Department. The Board has accepted the above advise of the Law Ministry. The classification of cable jointing kit will accordingly be governed by the A.P. High Court's above said order. The Boar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X