| Date: |
09-02-1994
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| Notification No: |
Central Excise Circular No 19/1994
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding Central Excise - Galvanisation - Whether it amounts to manufacture or not
|
|
Regarding Central Excise - Galvanisation - Whether it amounts to
manufacture or not
Circular
No. 19 dated 9th February 1994
Representations
have been received that in certain Collectorates the process of galvanisation
has been treated as a manufacturing activity within the meaning of Section 2 (f)
of the Central Excise and Salt Act, 1944.
2.
The Board had issued a Circular No. 25/90-CX.4 dated 11.7.1990 wherein ot
was clarified that the galvanised pipes and tubes also would be covered by the
expression Tubes and Pipes. This Circular was based on Supreme Court judgement
in the case of Gujarat Steel Tubes Limited v. the State of Kerala and Others
(1989) (23) (ECR-161-SC). GEGAT and Gujarat High Court in the following two
decisions have also held that Galvanisation does not amount to manufacture.
(i)
CCE v Kamani Engineering Corporation Limited - 1989 (39) ELT 437
(Tribunal)
(ii)
Zaverchand Gaekwad Private Limited v. U01 - 1992 (61) ELT - 225
(Gujarat).
In
view of the above, it is clarified that the galvanisation does not amount to
manufacture within the meaning of Section 2 (f) of the Central Excises and Salt
Act, 1944.
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