Central Excise - Classification of PVC and Polyethylene Colour Master Batches. [Chapters 32 and 39] - Central Excise - 93/44/87-CX.3

Central Excise - Classification of PVC and Polyethylene Colour Master Batches. [Chapters 32 and 39] F. No. 93/44/87-CX.3 Dated 17-9-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of PVC and Polyethylene Colour Master Batches. [Chapters 32 and 39] Attention is invited to Collector of Central Excise, Delhi's letter C. No. V (Ch. 32) 8/2-CE/87/225, dated the 10th August, 1987 on the above subject. The matter has been examined in this Ministry in consultation with the Chief Chemist, CRCL. 2. The Chief Chemist, CRCL is of the view that it is not advisable to prescribe the minimum percentage of colourant in the master batch as a single criterion for the identification of the product as the master batch. When the colourant is more than 10 per cent it can certainly be a master batch and when it is slightly less than 10 per cent, the manner of its use may have to be taken as the confirmatory aspect to decide that it is a colour concentrate.