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of <h1>Embossing and Pleating on Duty-Paid Fabrics Deemed Manufacturing u/s 2(f), Subject to Excise Duty.</h1> The Central Board of Excise & Customs clarifies that embossing and pleating on duty-paid fabrics constitute manufacturing under Section 2(f) of the Central Excise Act, 1944. This decision follows representations from the trade and references to previous legal judgments, including the Supreme Court ruling in the Siddheshwari Cotton Mills case. The processes of embossing and pleating are recognized as imparting substantial and lasting changes to fabrics, enhancing their commercial appeal and marketability. Therefore, these processes are subject to excise duty. This clarification ensures uniform assessment and does not affect past closed assessments. Commissioners are instructed to disseminate this information.
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