Galvanisation not manufacture: Board clarifies galvanised pipes and tubes are covered as Tubes and Pipes, not new manufactured goods. 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.
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.
Galvanisation not manufacture: Board clarifies galvanised pipes and tubes are covered as Tubes and Pipes, not new manufactured goods.
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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