2001 (1) TMI 176

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..... eld that galvanising or electroplating of wires and strips, which the respondent does amount to manufacture so as to result in the emergence of a new and different commodity. 2. The Collector (Appeals) has been guided by the judgment of the Supreme Court in Gujarat Steel Tubes v. State of Kerala - 1989 (42) E.L.T. 513 that galvanising of tubes is not a process of manufacture and it does not chan .....

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..... he form or structure of the commodity galvanised, would hold true in the case of electroplating too. 5. The appeal cites the example of heading 7215.30 of bars and rods of iron or non-alloy steel, plated or coated with zinc, apparently to say that plating or quoting of metal amounts to manufacture. It is not the words of the tariff that decide whether a particular process amounts to manufacture .....

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