Page 133 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : ELECTROPLATING AND METAL FINISHERS 643
description ‘Zinc Plating’ and HSN/SAC Code-998898 and in the related e-way
bill has mentioned as ‘Outward Supply’. On the manufacturing process under-
taken, it is stated as follows :
(i) Electroplating is a process of protecting the metals from being oxi-
dized, which may cause corrosion.
(ii) It is achieved by coating one metal over another metal along
with/without passivation’s to ensure higher anti-corrosion proper-
ties on that specific element.
(iii) The process involves passing the electric current on the parts placed
in a bath containing electrolytic solution along with the coating
metal.
(iv) The metal to be coated acts as a cathode, and coating metal acts as
an anode.
(v) The process parameters may vary depending upon the part profile
and customer requirements.
The applicant has also elaborated their process of Zinc Plating as below :
ZINC PLATING PROCESS
STEP 1 : INCOMING INSPECTION - The process helps to verify the in-
coming parts from the customer to avoid pre-abnormalities before elec-
troplating.
STEP 2 : DEGREASING - To remove oil contents from the parts.
STEP 3 : WATER RINSE - To ensure the removal of previous processes
chemical traces. The more the water rinse, better will be the effectiveness.
STEP 4 : ACID PICKLING - To initiate the plating process by removing
impurities on the parts and to improve the plating adhesiveness.
STEP 5 : WATER RINSE - To ensure the removal of previous processes
chemical traces. The more the water rinse, better will be the effectiveness.
STEP 6 : PRE DIP - It is an another activation process which stimulates
the plating and acts as a catalyst too.
STEP 7 : ZINC PLATING - Zinc electroplating is done in this process.
STEP 8 : INPROCESS INSPECTION - Process of checking and ensuring
whether the plating is done properly or not.
STEP 9 : WATER RINSE - To ensure the removal of previous processes
chemical traces. The more the water rinse, better will be the effectiveness
STEP 10 : NEUTRALISATION - This process helps in neutralizing the
pH range in the surface of the parts from base pH range.
STEP 11 : D.M. WATER - To ensure the removal of previous processes
chemical traces. The more the water rinse, better will be the effectiveness.
STEP 12 : TRIVALENT YELLOW PASSIVATION - To coat some extra
protection over the plated parts, which prevents oxidation.
STEP 13 : D.M. WATER - To ensure the removal of previous processes
chemical traces. The more the water rinse, better will be the effectiveness.
STEP 14 : DRYING - To remove the liquid traces and moisture from the
surface of the parts.

GST LAW TIMES  26th March 2020  229