Central Excise - Classification of Printing paste - Forwarding of Order No. 2/93 (See. 37B), dated the 21st April, 1993 - Regarding. Order No. 2/93 (Section 37B)
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Printing paste classification: paste from formulated dyes mixed simply is not treated as manufacture for tariff classification. Conversion of unformulated or unprepared synthetic organic dyes into formulated, standardised or prepared forms by particle size reduction, addition of dispersing agents or diluents, or other treatment constitutes manufacture; however, printing paste prepared from already formulated, standardised or prepared dyes by simple mixing with other materials does not amount to manufacture and is not classifiable under Sub heading 3204.29 of the Tariff.
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Printing paste classification: paste from formulated dyes mixed simply is not treated as manufacture for tariff classification.
Conversion of unformulated or unprepared synthetic organic dyes into formulated, standardised or prepared forms by particle size reduction, addition of dispersing agents or diluents, or other treatment constitutes manufacture; however, printing paste prepared from already formulated, standardised or prepared dyes by simple mixing with other materials does not amount to manufacture and is not classifiable under Sub heading 3204.29 of the Tariff.
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