Central Excise - Oxygen lancing pipes - Whether it amounts to manufacture or not - Regarding

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....ard of Excise & Customs, New Delhi Subject : Central Excise - Oxygen lancing pipes - Whether it amounts to manufacture or not - Regarding. Doubts have been expressed as to whether the conversion of steel tubes into oxygen lancing pipes amount to manufacture or not. 2. The steel pipes and tubes are classifiable under Chapter 73 of the Central Excise Tariff Act, 1985. The Steel tubes are cold dra....