Embossing on fabrics and manufacture: prima facie non-manufacturing treatment led to waiver of pre-deposit and stay.

Embossing on fabrics was treated as a prima facie non-manufacturing activity where the embossing was not permanent and lasted only for a few washes. The activity was regarded as indistinguishable from the embossing considered in the connected matter, so the same interim reasoning was applied. On that basis, pre-deposit of the duty, penalties and redemption fine was waived, and recovery was stayed pending hearing of the appeals.

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Issues: Whether the embossing activity carried out on fabrics amounted to manufacture for the purpose of duty demand, penalty, and redemption fine, and whether pre-deposit of the demanded amounts should be waived pending appeal.

Analysis: The order records a prima facie view that embossing which is not permanent and lasts only for a few washes does not amount to manufacture. The activity in the present case was treated as indistinguishable from the embossing considered in the connected matter, and the same interim reasoning was applied.

Outcome: Deposit of the duty, penalties, and redemption fine was waived, and recovery thereof was stayed pending hearing of the appeals.

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