Dutiability of coloured granules: colouring plastic granules by melting does not constitute manufacture for excise purposes. Colouring plain plastic granules by melting and reconstituting into coloured granules does not amount to manufacture for Central Excise, because the molten state is an intermediate non-marketable stage, the end product remains granular with no new name, character or use, and Chapter 39 notes do not classify colouring as a manufacturing process.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dutiability of coloured granules: colouring plastic granules by melting does not constitute manufacture for excise purposes.
Colouring plain plastic granules by melting and reconstituting into coloured granules does not amount to manufacture for Central Excise, because the molten state is an intermediate non-marketable stage, the end product remains granular with no new name, character or use, and Chapter 39 notes do not classify colouring as a manufacturing process.
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