https://www.taxtmi.com/circulars?id=5700 For export clearances under bond the Explanation to rule 13 expands manufacture to include blending, alteration or other operations on goods, so processes such as galvanising of black MS pipes amount to manufacture in the export-rule sense and the exemption under notification No. 1/95-CE applies to 100% EOUs even where the activity may not be 'manufacture' under section 2(f) of the Central Excise Act. en-us Tue, 06 May 1997 00:00:00 +0530 Fri, 13 Mar 2009 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5700 For export clearances under bond the Explanation to rule 13 expands manufacture to include blending, alteration or other operations on goods, so processes such as galvanising of black MS pipes amount to manufacture in the export-rule sense and the exemption under notification No. 1/95-CE applies to 100% EOUs even where the activity may not be 'manufacture' under section 2(f) of the Central Excise Act. Circulars Central Excise Tue, 06 May 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5700