https://www.taxtmi.com/circulars?id=7591 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. en-us Wed, 21 Jan 1998 00:00:00 +0530 Tue, 15 Sep 2009 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7591 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. Circulars Central Excise Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7591