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<h1>Tribunal rules galvanizing not manufacturing in duty exemption calculation</h1> The Tribunal held that galvanizing did not amount to manufacturing, thus the value of bolts, nuts, and washers should not be included in duty exemption ... Manufacture The case involved M/s. Square Deal Industries manufacturing bolts and nuts, clearing them after galvanizing. The dispute was over whether the value of bolts, nuts, and washers should be considered for duty exemption calculation. The Tribunal ruled that as galvanizing did not constitute manufacturing and the items retained their original purpose, no duty was liable. The appeal by the Department was rejected, confirming the Collector's decision.