Central excise department has exempted excise duty on the manufacturing of pipes. Excise department issued a circular number 945 dated 16 may 2011 about the benefits of excise exemption of pipes. The main reason for this exemption is pipe is required to take the water one place to other and water is the necessity of life. Full circular is as under.
F. No. 354/34/2008-TRU Government of India
Tax Research Unit