2005 (1) TMI 224

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....]. - After hearing both sides and considering that the issue involved in this case is "…….Whether 'pleating' on fabrics would amount to manufacture as per Chapter note 4 of Chapter 54 of the Central Excise Tariff Act, 1985.……." & The issue is settled by the Tribunal in case of Ronak Manufacturing Company vide Order No. A/1476/WZB/2004/C-I, dated 24-9-2004 [2004 (174) E.L.T. 33 (T)] in favo....

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....ition on Crease a fold added deliberately to a fabric by pressing, to give desirable appearance features such as fashion rightness, useful and minimum care. Normally creases and pleats (synonym) are removed (unless permanently pressed or heat set) by washing and wearing should not be confused with wrinkle, q.v. Also see Durable Press & Pleating a portion of fabric folded over and fixed in place by....