https://www.taxtmi.com/circulars?id=6177 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. en-us Fri, 13 Jan 1995 00:00:00 +0530 Tue, 30 Jun 2009 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6177 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. Circulars Central Excise Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6177