TaxTMI 
TaxTMI 
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
under Section 2(f).
10 Feb 2015 
3 Replies 
10805 Views Asked by
Manufacture: plating and chromating can constitute manufacture if incidental, specified in tariff notes, or marketability-enhancing.
Whether plating or chromating constitutes manufacture depends on whether the process is incidental or ancillary to completion of a manufactured product, is specified as amounting to manufacture in the First Schedule notes, or involves treatment rendering goods marketable; tariff entries treating plating/coating with base metals as dutiable and authorities recognising job-work chrome plating as part of manufacture support this characterisation. (AI Summary)
Whether plating or chromating constitutes manufacture depends on whether the process is incidental or ancillary to completion of a manufactured product, is specified as amounting to manufacture in the First Schedule notes, or involves treatment rendering goods marketable; tariff entries treating plating/coating with base metals as dutiable and authorities recognising job-work chrome plating as part of manufacture support this characterisation. (AI Summary)