End-formed tube bending deemed manufacturing under Central Excise Act

The Authority for Advance Rulings held that the bending, assembly, and inspection of end formed tubes amount to manufacturing under the Central Excise Act, concurring with the Commissioner's view.

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The judgment by the Authority for Advance Rulings determined that the bending, assembly, and inspection of end formed tubes constitute manufacturing under the Central Excise Act. The Commissioner's opinion was considered valid, and the activity was held to be manufacturing based on unanimous agreement.

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