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of <h1>Board Rules Guniting Steel Pipes Not Manufacturing Under Central Excise Law; No Duty on Coated Pipes.</h1> The Board has examined whether the process of 'Guniting,' involving cement mortar coating on the outside and epoxy/bitumen painting inside duty-paid steel pipes used in water supply pipelines, constitutes manufacturing. According to the Central Excise Tariff Act, 1985, and related notes, there is no specific mention of coating processes. However, coated pipes are classified similarly to uncoated pipes under HSN headings 73.04 and 73.05. Previous clarifications indicate that coating duty-paid steel pipes does not amount to manufacturing under Central Excise law. Consequently, the Board has determined that Guniting does not constitute manufacturing.
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