https://www.taxtmi.com/caselaws?id=274684 Galvanizing of steel products is treated as manufacture under jurisdictional pronouncements and Chapter Note 4 of Chapter 73 of the Central Excise Tariff Act, 1985. On that basis, the activity is considered to attract central excise duty. Where duty is not paid in time, interest and penalty may also follow as consequential liabilities. The stated position confirms that galvanizing steel items is not a mere processing step for excise purposes, but a manufacturing activity with duty implications. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 29 Aug 2018 06:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274684 Galvanizing of steel products is treated as manufacture under jurisdictional pronouncements and Chapter Note 4 of Chapter 73 of the Central Excise Tariff Act, 1985. On that basis, the activity is considered to attract central excise duty. Where duty is not paid in time, interest and penalty may also follow as consequential liabilities. The stated position confirms that galvanizing steel items is not a mere processing step for excise purposes, but a manufacturing activity with duty implications. Case-Laws Central Excise Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274684