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of <h1>Conversion of LDPE/HDPE Granules into Moulding Powder is Manufacturing Under Chapter 39, Central Excise Tariff Act.</h1> The circular addresses whether the preparation of moulding powder from LDPE/HDPE granules constitutes manufacturing under Chapter 39 of the Central Excise Tariff Act, 1985. The Board clarifies that, according to note 6 of Chapter 39, converting one primary form into another, such as transforming granules into powder through pulverization, is considered manufacturing. Consequently, the conversion of LDPE/HDPE granules into moulding powder qualifies as manufacturing. The circular advises stakeholders to align with this interpretation and finalize pending assessments accordingly.
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