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2023 (12) TMI 368 - CESTAT KOLKATAActivity amounting to manufacture or not - activity of galvanizing for goods falling under Chapter 72 of CETA - HELD THAT:- It is found that the activity of galvanizing of the items falling under chapter 72 amounts to manufacture was introduced w.e.f. 08.04.2011 through Chapter (V) of the Finance Act, 2011. As during the impugned period, galvanization of the items falling under chapter 72 of the CETA did not amount to manufacture, in that circumstances, the appellant is not liable to pay duty on galvanizing activity of the goods falling under chapter 72 of the Tariff Act during the impugned period. The demand of excise duty is not sustainable against the appellant - the impugned order set aside - appeal allowed.
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