<h1>CESTAT Rules Fabric Processing Activities Like Washing and Finishing Are Not Manufacturing for Excise Duty Purposes.</h1> The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that processes like washing, stentering, calendaring, chemical padding, and special finishing of fabrics do not constitute manufacturing for the purpose of excise duty. These processes, which impart temporary qualities like stiffness to fabrics that vanish after washing, do not create goods with a new identity. The tribunal clarified that such activities are not deemed manufacture under the Central Excise Tariff Act, 1985. The expression 'any other process' in the context of manufacturing does not apply to these activities, as they do not transform the fabric into a new product.