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.

AI Summary

Debate on whether galvanization is manufacturing for service tax: Board Circular vs. Notification No. 22/2002 NT. A discussion on whether galvanization falls under manufacturing for service tax purposes highlights a conflict between Board Circular No. 19/19/94 CX-1994, which states it does not, and Notification No. 22/2002 NT, which states it does. One respondent suggests that notifications generally hold more authority than circulars, provided they are still valid. Another respondent points out an error in the reference to Notification No. 22/2002, indicating the query might be based on incorrect information.