under Section 2(f).

[Rajan Rajan]

Sir,

Plating/Chromating/amounts to manufacture or not under Section 2(f).

Any process which does not amount to manufacture- List is there if available pls. provide

AI Summary

Debate on Plating and Chromating as Manufacturing under Section 2(f) of Central Excise Act; Implications for Duty and Tax. A discussion forum addresses whether plating or chromating processes amount to manufacture under Section 2(f) of the Central Excise Act. One participant explains that if these processes fall under the definitions in Section 2(f)(i) or 2(f)(ii), they would be considered manufacturing. Another contributor cites Chapter 72 of the Central Excise Tariff, which lists plating or coating with metals as dutiable, indicating these processes are manufacturing. A third participant references a case law and a notification, supporting that such processes are part of manufacturing and not subject to service tax under Business Auxiliary Service.