Metalising is indeed manufacture?
Note 16 to Chapter No. 39 inserted vide Finance Bill 2006 provides that in relation to the products of heading 3920 and 3921, the process of metallization shall amount to 'manufacture'. Board is considering including the process of lamination and lacquering in the above said Chapter Note and has asked for particulars.
F.No. -3 dated June 1, 2007