Galvanization of Plates Deemed Manufacturing, Duty Payment Required

The Appellate Tribunal CEGAT, Mumbai held that galvanization of plates constitutes manufacturing, necessitating duty payment. The appeal was rejected, relying on the precedent set by the Supreme Court in Sidhartha Tubes Ltd.

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The Appellate Tribunal CEGAT, Mumbai ruled that galvanization of plates amounts to manufacture, requiring duty payment. The Supreme Court's judgment in Sidhartha Tubes Ltd. was cited to support this decision. The appeal was dismissed based on this precedent.

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