100% EOUs - Scope of the term 'manufacture' in notification No. 1/95-CE - Reg.

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..... g. I am directed to state that representations have been received from assessees, on the scope of the term 'manufacture' used in the notification No. 1/95-CE dated 4.1.95. It has been represented that the benefit of the exemption nude notification No. 1/95- CE dated 4/1/95 is being denied to the 100% EOUs approved for the manufacture of welded galvanised steel pipes and tubes by galvanising of b .....

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..... for the manufacture and packaging of 'articles'. The word 'articles' has a wider connotation than 'excisable goods'. The exemption under notification No. 1/95-CE is also applicable to "development of software" which being as intellectual activity, may not amount to 'manufacture' under the said section 2(f) of the Central Excise Act, 1944. 4. As per the proviso to rule 9(1) any clearance of 'exci .....

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..... y not be restricted only to cases where 'manufacture' under section 2(f) of Central Excise Act is involved. It is clarified that the exemption under notification No. 1/95-CE will also be applicable to a 100% EOU engaged in 'galvanising' of black MS pipes. This issues with the approval of the Board. Sd/- (P.B. Chandrasekharan) Director (TRU) - Circular - Trade Notice - Public Notice - .....

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