2001 (1) TMI 176 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Collector (Appeals) decision that galvanising or electroplating of wires and strips amounts to manufacture. The tribunal rejected the appeal's argument that electroplating should be treated differently from galvanising based on the Supreme Court's judgment. The tribunal concluded that both processes result in depositing metal on a sheet or article of metal, and therefore, the appeal was dismissed.