Galvanisation - under maufacturing category or not

[Chalapathy Rao Marthy]

Dear Sir, As per Board Circular No 19/19/94 CX-1994 galvanisation does not amount to manufacture and as per Notification No 22/2002 NT the process of galavanisation amounts to manufacture. Does Notification No 22/2002 override Board Circular 9/19/94 CX-1994.

[Madhukar N Hiregange]

in normal course the circular can be relied on if they are still valid and current ( not withdrawn) In heirarchy the notifications would be higher.

[Surender Gupta]

Your query is not proper. Reference notification no. 22/2002 has been wrongly quoted.

AI Summary

Manufacturing classification: notification provisions prevail over administrative circulars when a conflict exists, subject to circulars' continued validity. Whether galvanisation constitutes manufacture for service tax, given a conflict between an administrative circular denying manufacture and a statutory notification classifying galvanisation as manufacture; notifications generally prevail over circulars, but the circular remains operative if valid, and the correctness of the cited notification was disputed, requiring verification of the notification and the circular's current status.