TMI BlogSet up of M S wire/HB wire galvnizing plantX X X X Extracts X X X X X X X X Extracts X X X X ..... Set up of M S wire/HB wire galvnizing plant X X X X Extracts X X X X X X X X Extracts X X X X ..... M S Wire/HB wire a manufacturing activity If Not I am running arolling mill to manufacture tmt can I set up M S wire/HB wire galvnizing plant in my premises Reply By Surender Gupta: The Reply: Galva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nisation does not amount to manufacture within the meaning of Section 2 (f) of the Central Excises and Salt Act, 1944 - See Circular No. 19/19/94-CX, dated 9-2-1994 - Since the same is not amount to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture, that can not be a ground to denial of setting up a galvanization plant in the existing premises engaged in manufacturing of excisable goods. However, if the identity of goods are same or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he processes are part of same or similar activity, some precautionary measures required to be taken. Reply By shankar patil: The Reply: PLease chk with chapter notes, the process amounts to manufcatu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rer, hence duty would be payable tkls shankar patil 9371209751 Reply By Surender Gupta: The Reply: Yes, you are correct and there is mistake in my submission - as per chapter note no. 4 of chapter 73, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is manufacture, which read as, "4. In relation to products of this Chapter, the process of galvanization shall amount to 'manufacture'" - X X X X Extracts X X X X X X X X Extracts X X X X
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