Manufacture: embossing and pleating of fabrics classified as manufacture for excise, requiring uniform assessment and notices. The Board concludes embossing and pleating of fabrics amount to manufacture for Central Excise classification. Pleating by mechanical deformation with heat/steam setting and embossing by heated engraved rollers produce lasting, commercially significant changes that make treated fabrics distinct from base fabrics, not merely superficial or transient. Noting analogous treatment of finishing processes such as heat setting, dyeing and printing, the Board directs that embossing and pleating be uniformly assessed as manufacture, while not reopening closed past assessments, and instructs Commissioners to notify trade and officers accordingly.
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Manufacture: embossing and pleating of fabrics classified as manufacture for excise, requiring uniform assessment and notices.
The Board concludes embossing and pleating of fabrics amount to manufacture for Central Excise classification. Pleating by mechanical deformation with heat/steam setting and embossing by heated engraved rollers produce lasting, commercially significant changes that make treated fabrics distinct from base fabrics, not merely superficial or transient. Noting analogous treatment of finishing processes such as heat setting, dyeing and printing, the Board directs that embossing and pleating be uniformly assessed as manufacture, while not reopening closed past assessments, and instructs Commissioners to notify trade and officers accordingly.
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