Central Excise - Classification of Ultramarine Blue whether under sub-heading No. 3206.10 or under sub-heading No. 3212.90 - Clarification regarding

Classification of ultramarine blue affirmed under chapter 32.06; repacking treated as manufacture where Chapter Note 3 applies.

Ultramarine blue is to be classified under chapter heading 32.06; the Board has withdrawn its earlier circular that separated bulk and retail packings and has accepted appellate reasoning. Chapter Note 3, introduced in 1995 treating repacking, labelling or re-labelling as amounting to manufacture, will guide classification for transactions after its insertion. Pending assessments are to be finalised on the basis of classification under chapter 32.06 and lower formations and trade are to be informed.