Set up of M S wire/HB wire galvnizing plant

[sanjeev jain]

Is galvnizing of M S Wire/HB wire a manufacturing activity If Not I am running arolling mill to manufacture tmt can I set up M S wire/HB wire galvnizing plant in my premises

AI Summary

Galvanizing Steel Wire is Manufacturing, Subject to Excise Duty Under Chapter Note 4, Chapter 73, Central Excises Act. A discussion on a forum addressed whether galvanizing mild steel (MS) wire or high carbon (HB) wire constitutes a manufacturing activity under Indian law. An initial response indicated that galvanization does not qualify as manufacturing under Section 2(f) of the Central Excises and Salt Act, 1944, suggesting that setting up a galvanizing plant on existing premises is permissible. However, a correction was later made, citing Chapter Note 4 of Chapter 73, which states that galvanization does amount to manufacturing, thus making it subject to excise duty.