These are manufactured by depositing grains over a backing material like cloth, paper or fibre. Depending on the requirement of the customer, the backing material and type of grains will vary. There are various types of grains like sintered aluminium oxide, silicon carbide, zircon, emery and flint. The grains are of varied sizes referred as 'grits' and their sizes also vary from grit 12 to grit 2000. The backing on which these grains are coated will vary depending on the industry and application to which the coated abrasives are supplied.

Initially, the grains are deposited over adhesive rich backing materials and jumbos of coated abrasives (up to 1000 metres) are manufactured. Then, depending on customer order/usage, these jumbos are converted into various shapes like sheets, belts, rolls, discs and flap wheels. The geometry of the product also differs from each other based on application equipment. 
Coated abrasives are used in light polishing applications in automobile, auto ancillaries, white goods, hand and power tools, sanitary ware, furniture, fabrication and construction industry.