TMI Blogunder Section 2(f).X X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, Plating/Chromating/amounts to manufacture or not under Section 2(f). Any process which does not amount to manufacture- List is there if available pls. provide - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Section 2(f) of Central Excise reads as follows: 2(f) manufacture includes any process,- i. incidental or ancillary to the completion of a manufactured product; ii. which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture; or iii. which, in relation to the goods specified in Third Schedule involves packing or re-packing of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer, and the word manufacturer shall be construed accordingly and shall include not only a person who employs hired labor in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account; If plating/chromating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covers under the definition 2(f) (i) or 2(f)(ii) it would amount to manufacture. There is no specific list which indicates which will not amount to manufacture. There are many case laws in which the particular process does not amount to manufacture. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Chapter 72 of the first schedule of Central Excise Tariff. 1985 clearly includes plat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing or coating with zinc and with other base metal other than zinc as dutiable.See subheadings No. 7215 99 10, 7216 99 20, 7216 99 10 and 7216 99 20. Chromium is a base metal as enumerated in chapter heading 8112. therefore process of plating/chromating amounts to manufacture. - Reply By Naveed S - The Reply = Sir, Further also refer the following points on the issue :- (i) Case Law of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NDURANCE SYSTEMS INDIA PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS (2014 (2) TMI 99 - CESTAT MUMBAI) :- Business Auxiliary Service - Job Work - Activity of powder coating and chrome plating for various motor vehicle parts received from the manufacture on job works basis - Held that:- Appellants are undertaking the activity of powder coating and chrome plating for various motor v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle parts and was working notification No.214/86-CE . The appellants are receiving the motor vehicle parts from principle manufacturer and after undertaking the activity of powder coating cleared to the principal manufacturer and the same goods are used in the manufacture of excisable goods cleared on payment of duty. As the processes undertaken by the appellant amounts to manufacture as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision relied upon by the appellant as the same is part of manufacturing process. Therefore, we find that appellants are not liable to pay service tax under the category of Business Auxiliary Service - Decided in favour of assessee. (ii) Para 30 (d) of Notification no. 25/2012 (S.Tax) dated 20.06.12 :- (d) processes of electroplating, zinc plating, anodizing, heat treatment, powder co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating, painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines upto an aggregate value of taxable service of the specified processes of one hundred and fifty lakh rupees in a financial year subject to the condition that such aggregate value had not exceeded one hundred and fifty lakh rupees during the preceding financial year. - und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 2(f). - Query Started By: - Rajan Rajan Dated:- 10-2-2015 Central Excise - Got 3 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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