2005 (1) TMI 224

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..... 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 favour of the assessee. 2. The ld. DR however, relies on a trade notice issued by Commissione .....

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..... 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 sewing or pressing. However, he fairly agrees that neither the trade notice issued by the Comm .....

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