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of <h1>Circular Clarifies 'Manufacture' Definition in Notification No. 1/95-CE for 100% EOUs; Galvanizing Qualifies for Exemption.</h1> The circular addresses the interpretation of the term 'manufacture' in notification No. 1/95-CE concerning 100% Export Oriented Units (EOUs). It clarifies that the exemption provided by the notification is not limited to activities considered 'manufacture' under section 2(f) of the Central Excise Act, 1944. The circular emphasizes that 'manufacture' for export purposes includes processes like galvanizing, which should qualify for the exemption. Consequently, 100% EOUs involved in galvanizing black MS pipes are eligible for the exemption, as the term 'articles' in the notification has a broader scope than 'excisable goods'.
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