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Circular No.19/19/94-CX 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.
Circular No.18/18/94-CX In terms of notifications No. 73/90-CE dated 20th March, 1990, Concessional rate of duty of 15% have been prescribed for Rural Automatic Exchanges (RAX) (upto 512 Ports) subject to the condition that the manufacturer produces at the time of clearance a certificate from an officer not below the rank of General Manager in the Department of Telecommunications of the Government
