TMI BlogSwaging, welding pipes to form poles, and capping is classified as manufacturing under Central Excise rules.Manufacture - the dia-meter of the pipes are different and the same has been joined by the process of swaging. Moreover, the pipes were welded with the base plate to make it pole and on the top on the pole a cap is fixed - to be held as manufacturing activity - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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