| Date: |
27-03-1996
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| Notification No: |
Central Excise Circular No 190/1996
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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 oxygen lancing pipes - Whether it amount to manufacture or not
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Regarding oxygen lancing pipes - Whether it amount to manufacture or not
Circular
No. 190
dated 27th March 1996
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 drawn and in the
process, the outer diameters get reduced. After cleaning the end of the tubes
and removing the burs, the same are threaded and steel socket is fixed thereon.
These and products are called oxygen lancing pipes.
3.
The matter as been examined. The oxygen lancing pipes are used for
feeding oxygen in the process of oxygen lancing. The process of oxygen lancing
is used principally for cutting heavy section steel and cast iron. The oxygen is
fed to the cutting zone through such pipes and such pops get consumed as the
cutting action proceeds. The final product viz. oxygen lancing pipe has a
different name, character and use as compared to the raw material viz. steel
tube.
4.
It is, therefore, clarified that conversion of steel pipes/ tubes into
oxygen lancing pipes would amount to "manufacture" as the final
product has a distinctive name, character and use.
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