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    <title>Galvanising on Iron/steel article</title>
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    <description>Galvanisation is treated as manufacture for excise, so excise duty may apply irrespective of transfer of property; exemptions may apply where goods are sent under excise challan and applicable notifications govern jobwork. If a jobworker uses own raw materials and avails cenvat credit, excise charging obligations may differ. For VAT, galvanising is subcontracting and not a sale where there is no transfer of property; transfer of property is essential for VAT liability.</description>
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      <description>Galvanisation is treated as manufacture for excise, so excise duty may apply irrespective of transfer of property; exemptions may apply where goods are sent under excise challan and applicable notifications govern jobwork. If a jobworker uses own raw materials and avails cenvat credit, excise charging obligations may differ. For VAT, galvanising is subcontracting and not a sale where there is no transfer of property; transfer of property is essential for VAT liability.</description>
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