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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Galvanisation not manufacture: Board clarifies galvanised pipes and tubes are covered as Tubes and Pipes, not new manufactured goods.</h1> The Central Board clarifies that galvanisation of pipes and tubes does not amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, following Circular 25/90-CX.4 which treated galvanised pipes and tubes as covered by Tubes and Pipes; tribunal and high court decisions have supported that galvanisation is not manufacturing and collectors are to follow this position.

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