https://www.taxtmi.com/circulars?id=6938 The Board decided that guniting - cement mortar coating externally and epoxy/bitumen painting internally of duty paid steel pipes carried out during water supply pipeline construction - does not amount to manufacture under Central Excise law, noting that HSN Explanatory Notes permit coated products and that Tariff Act provisions do not specifically treat coating as manufacture. en-us Wed, 01 Jun 1988 00:00:00 +0530 Wed, 08 Jul 2009 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6938 The Board decided that guniting - cement mortar coating externally and epoxy/bitumen painting internally of duty paid steel pipes carried out during water supply pipeline construction - does not amount to manufacture under Central Excise law, noting that HSN Explanatory Notes permit coated products and that Tariff Act provisions do not specifically treat coating as manufacture. Circulars Central Excise Wed, 01 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6938