Central Excise - Dutiability of coloured granules - Clarification regarding

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..... regarding. Representations have been received from the All India Plastics Manufacturers Association regarding the dutiability of coloured plastic granules when obtained from plain colourless plastic granules. It has been represented that field formations have taken a view that in terms of Chapter Note 6(b) to Chapter 39, conversion of plain plastic granules into coloured plastic granules would am .....

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..... of sold in the market, as on cooling, it will get converted into blocks of irregular shapes. Moreover, colouring or primary forms of plastics under Chapter 39 has not been taken as manufacturing process in the Chapter Notes of Chapter 39. Further, colouring does not bring into existence any new product with a distinct name character and use. Hence as per the definition of manufacture laid down by .....

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