https://www.taxtmi.com/circulars?id=6248 The Central Board clarifies that galvanisation of pipes and tubes does not amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, following Circular 25/90-CX.4 which treated galvanised pipes and tubes as covered by Tubes and Pipes; tribunal and high court decisions have supported that galvanisation is not manufacturing and collectors are to follow this position. en-us Wed, 09 Feb 1994 00:00:00 +0530 Wed, 01 Jul 2009 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6248 The Central Board clarifies that galvanisation of pipes and tubes does not amount to manufacture under Section 2(f) of the Central Excises and Salt Act, 1944, following Circular 25/90-CX.4 which treated galvanised pipes and tubes as covered by Tubes and Pipes; tribunal and high court decisions have supported that galvanisation is not manufacturing and collectors are to follow this position. Circulars Central Excise Wed, 09 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6248