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of <h1>Clarification on Classification of Synthetic Organic Colouring Matter Under Central Excise Tariff Act, 1985 - Heading 32.04.</h1> The circular clarifies the classification of synthetic organic colouring matter under Heading No. 32.04 of the Central Excise Tariff Act, 1985. It specifies that this heading includes both dye-based and pigment-based synthetic organic colouring matter and their preparations, categorized under sub-headings 3204.10 and 3204.20. Sub-heading 3204.90 covers other preparations not classified as pigment or synthetic organic dyestuffs. Naphthol is classified under sub-heading 2903.10, not Chapter 32, as it is not a colouring matter. Fast colour bases also fall under Chapter 29. Additionally, Heading Nos. 32.03, 32.05, and 32.06 include specified products and their preparations.
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