TaxTMI 
TaxTMI 
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
Set up of M S wire/HB wire galvnizing plant
28 Aug 2009 
3 Replies 
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Galvanisation as manufacture: galvanizing MS/HB wire is treated as manufacture for excise, impacting plant classification.
The process of galvanisation of products within the relevant chapter is expressly treated as manufacture by the chapter note, despite an earlier administrative circular suggesting otherwise; accordingly galvanising of M S/HB wire is to be regarded as manufacture for excise purposes, and while a galvanising unit may be established alongside existing manufacturing of excisable goods, precautions are necessary where goods identity or processes are the same or similar. (AI Summary)
The process of galvanisation of products within the relevant chapter is expressly treated as manufacture by the chapter note, despite an earlier administrative circular suggesting otherwise; accordingly galvanising of M S/HB wire is to be regarded as manufacture for excise purposes, and while a galvanising unit may be established alongside existing manufacturing of excisable goods, precautions are necessary where goods identity or processes are the same or similar. (AI Summary)