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of <h1>Pickling and Oiling Not Manufacturing u/s 2f of Central Excise Act, 1944, Says CBEC Circular.</h1> The circular issued by the Central Board of Excise & Customs clarifies that the processes of pickling and oiling, similar to de-coiling, cutting, and slitting, do not constitute manufacturing under Section 2f of the Central Excise Act, 1944. Pickling is described as a chemical cleaning process to remove surface oxides and dirt from metals, which does not result in a new commercially distinct product. Previous tribunal decisions have supported that these processes are preparatory and do not lead to the emergence of a new commodity. The circular advises that this clarification be communicated to relevant parties.
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