Set up of M S wire/HB wire galvnizing plant , Other Topics

[sanjeev jain]

Is galvnizing of 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

Posts / Replies

[Surender Gupta]

Galvanisation 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 manufacture, 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 the processes are part of same or similar activity, some precautionary measures required to be taken.

[shankar patil]

PLease chk with chapter notes, the process amounts to manufcaturer, hence duty would be payable tkls shankar patil 9371209751

[Surender Gupta]

Yes, you are correct and there is mistake in my submission - as per chapter note no. 4 of chapter 73, it is manufacture, which read as, "4. In relation to products of this Chapter, the process of galvanization shall amount to 'manufacture'" -