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of <h1>Galvanisation Not Manufacturing: CBEC Clarifies u/s 2(f) of the Central Excises and Salt Act, 1944.</h1> The circular issued by the Central Board of Excise and Customs clarifies that the process of galvanisation does not constitute manufacturing under Section 2(f) of the Central Excises and Salt Act, 1944. This clarification follows previous decisions by CEGAT and the Gujarat High Court, as well as a Supreme Court judgment, which concluded that galvanisation does not amount to manufacture. The circular addresses concerns from certain Collectorates where galvanisation was being treated as a manufacturing activity, reaffirming that galvanised pipes and tubes fall under the existing category of Tubes and Pipes without being considered as manufactured goods.
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