F. No. 139/25/92-CX.4
Government of India
Ministry of Finance,
Department of Revenue,
Central Board of Excise
& Customs, New Delhi
Subject : Central Excise
- Galvanisation - Whether it amounts to manufacture or not - Regarding....
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.
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
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.
to the Government of India