Garnetting and carding of duty paid textile waste do not constitute manufacture, so no further excise duty is leviable. Garnetting restores twisted thread waste to a fluffy fibrous condition and carding aligns staple and waste fibres into web or sliver; both primarily disentangle and restore fibres. The Board clarifies that these processes applied to duty-paid waste of filaments and staple fibres do not amount to manufacture for central excise purposes and therefore do not attract further excise duty on the resulting material; pending assessments and disputes should be finalised on this basis.