Clarification regarding process of pickling and oiling, whether it would amount to manufacture

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.... Customs, New Delhi New Delhi the 24th June, 2010 To, All Chief Commissioners of Central Excise (Including LTU) All Commissioners of Central Excise (Including LTU) All Director Generals Sir/Madam Subject: Whether process of pickling and oiling would amount to manufacture - reg It has been represented to the Board that certain units are undertaking the process of pickling and oiling in addi....

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....acture under Section 2f of the Central Excise Act, 1944, the process undertaken should result in emergence of commodity having different name, character and use. Since in the present case no new product emerges as a result of the process of pickling it will not amount to manufacture. 4. The tribunal has in the case of Resistance Alloys [1996 (84) ELT 507 (T)] & Bothra Metal Industries [1998 (99)....