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<h1>Ultramarine Blue Reclassified Under Heading 32.06 in Central Excise Tariff Act, 1985, Regardless of Packaging.</h1> The circular addresses the classification of Ultramarine Blue under the Central Excise Tariff Act, 1985. Initially, Ultramarine Blue in bulk was classified under heading 32.06, and in small packings under 32.12. However, following a CEGAT order and a Supreme Court judgment, the classification is revised to fall under heading 32.06, irrespective of packaging. The Board has withdrawn the earlier Circular No. 62/90, aligning with this decision. Chapter Note 3, introduced in 1995, will guide future classifications. All pending assessments should be finalized based on this updated classification, and relevant parties informed.