2000 (3) TMI 136

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..... ti Balasundaram, Member (J)]. - The dispute in this case relates to excisability of three varieties of cable jointing kits namely, (1) Resin Cast, (2) Push on, and (3) Heat Shrinkable. All the three varieties consists of various components such as tubes, joining compounds, bushings, top cap, aluminium lugs, etc., which are packed for assembly of cable joints at the site of the customers. According .....

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..... kits and therefore, such process does not amount to manufacture under Section 2(f) of the Central Excise Act, 1944. The Tribunal's decision cited supra was followed in the case of TI Diamond Chain Ltd. v. Commissioner of Central Excise II, Chennai 2000 (126) E.L.T. 790 (Tribunal) = 1999 (35) RLT 517 wherein the Tribunal has held that packing of rear wheel sprocket and gear box sprocket purchased .....

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