Coating of duty-paid steel pipes not manufacture under central excise law, allowing on-site guniting during pipeline construction. The Board decided that guniting - cement mortar coating externally and epoxy/bitumen painting internally of duty paid steel pipes carried out during water supply pipeline construction - does not amount to manufacture under Central Excise law, noting that HSN Explanatory Notes permit coated products and that Tariff Act provisions do not specifically treat coating as manufacture.
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.
Coating of duty-paid steel pipes not manufacture under central excise law, allowing on-site guniting during pipeline construction.
The Board decided that guniting - cement mortar coating externally and epoxy/bitumen painting internally of duty paid steel pipes carried out during water supply pipeline construction - does not amount to manufacture under Central Excise law, noting that HSN Explanatory Notes permit coated products and that Tariff Act provisions do not specifically treat coating as manufacture.
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