2003 (2) TMI 308 - AT - Customs

Summary

The appeal by M/s. PSL International Limited for refund of customs duty on Galvanised Welded Wire Mesh Reinforcement was rejected by the Appellate Tribunal CEGAT, New Delhi. The rejection was based on the finding that the process of coating steel bars with epoxy powder does not amount to manufacture, thus not qualifying for the exemption under Notification No. 53/97-Cus.