Embossing and Pleating

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....es not amount to manufacture under Section 2(f) of the Central Excise Act, 1944 and therefore no further duty is leviable. Representations are based on CEGAT's Order dated 22-1-90 in the case of M/s. Ronuk Manufacturing Co., Bombay which discussed the Supreme Court Judgment in the case of M/s. Siddheshwari Cotton Mills Pvt. Ltd., [1989 (39) E.L.T. 498 (S.C.)]. Supreme Court in the said judgment he....

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....one by subjecting the fabric to force, usually length-wise and is accomplished by use of steam pressure/heat setting process. The method and technique by which the pleating is carried out may vary to a considerable extent but the basic condition with respect to time, temperature and pressure are regulated according to the requirement. The pleating effect on the fabric is combined effect of localis....

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....for specific purposes to give the fabrics the desired effects. These processes add substantially to the visual appeal, feel, value and marketability of the fabrics and result in making the embossed or pleated fabric commercially distinct from the base fabrics. The effect so produced on the base fabrics by embossing or pleating cannot be considered as superficial. The embossing or pleating on the f....

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.... in considering the process of pleating and embossing of fabric amounts to manufacture. 8. Now, therefore, for the purpose of ensuring uniformity in the assessment of the said goods, the Central Board of Excise & Customs, in exercise of the powers under Section 37B of the Central Excise Act, 1944 (1 of 1944), hereby clarifies that the process of embossing and pleating on fabrics amounts to manufa....