Guniting of duty paid pipes - Whether amounts to manufacture

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....rocess of Guniting i.e. cement mortar coating on the outside and epoxy/bitumen painting inside duty paid steel pipe carried out at site on construction of water supply pipe line, would amount to manufacture or not. The matter has been examined by the Board. It is observed that there is nothing in Central Excise Tariff Act, 1985 and Sections and Chapter notes specifically covering the process of....