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of <h1>Converting plain plastic granules to colored granules is not manufacturing under Chapter 39, per Central Excise clarification.</h1> The Central Board of Excise & Customs has clarified that converting plain plastic granules into colored granules does not constitute manufacturing under Chapter 39 of the Central Excise regulations. This clarification follows representations from the All India Plastics Manufacturers Association. The process involves melting plain granules to add color, but since both the initial and final products remain in granular form, and no new product with a distinct name, character, or use is created, it does not meet the Supreme Court's definition of manufacturing. Thus, the activity is not subject to excise duty.
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