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Representations have been received that in certain Collectorates the process of galvanisation has been treated as a manufacturing activity within the meaning of Section 2(f) of the Central Excise and Salt Act, 1944.
2. The Board had issued a Circular No. 25/90-CX.4 dated 11.7.1990 wherein ot was clarified that the galvanised pipes and tubes also would be covered by the expression Tubes and Pipes. This Circular was based on Supreme Court judgement in the case of Gujarat Steel Tubes Limited v. the State of Kerala and Others (1989) (23) (ECR-161-SC). GEGAT and Gujarat High Court in the following two decisions have also held that Galvanisation does not amount to manufacture.
(ii) Zaverchand Gaekwad Private Limited v. U01 - 1992 (61) ELT - 225 (Gujarat).