Clarification regarding process of pickling and oiling, whether it would amount to manufacture

Manufacture: pickling and oiling as preparatory processes do not constitute manufacture, lacking emergence of a new commodity.

Pickling and oiling are chemical cleaning and preparatory processes that do not result in the emergence of a new commodity with different name, character and use; therefore such processes do not amount to manufacture for Central Excise purposes, consistent with prior clarifications on de-coiling, cutting and slitting and tribunal decisions treating pickling as preparatory.