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of <h1>Conversion of Steel Tubes into Oxygen Lancing Pipes Considered 'Manufacture' Under Central Excise Tariff Act, 1985.</h1> The circular addresses whether converting steel tubes into oxygen lancing pipes constitutes 'manufacture' under the Central Excise Tariff Act, 1985. Steel pipes and tubes, classified under Chapter 73, undergo processes like cold drawing, cleaning, threading, and socket fixing to become oxygen lancing pipes. These pipes are used in oxygen lancing, primarily for cutting heavy steel and cast iron, and are consumed during use. The final product, oxygen lancing pipes, has a distinct name, character, and use from the original steel tubes. Therefore, this conversion is deemed 'manufacture,' and relevant trade and field formations should be informed.
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