Scope of manufacture clarified: galvanising of black MS pipes qualifies for exemption under notification No.1/95-CE for 100% EOUs. For export clearances under bond the Explanation to rule 13 expands manufacture to include blending, alteration or other operations on goods, so processes such as galvanising of black MS pipes amount to manufacture in the export-rule sense and the exemption under notification No. 1/95-CE applies to 100% EOUs even where the activity may not be 'manufacture' under section 2(f) of the Central Excise Act.
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Scope of manufacture clarified: galvanising of black MS pipes qualifies for exemption under notification No.1/95-CE for 100% EOUs.
For export clearances under bond the Explanation to rule 13 expands manufacture to include blending, alteration or other operations on goods, so processes such as galvanising of black MS pipes amount to manufacture in the export-rule sense and the exemption under notification No. 1/95-CE applies to 100% EOUs even where the activity may not be 'manufacture' under section 2(f) of the Central Excise Act.
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