https://www.taxtmi.com/caselaws?id=74699 Coloured polystyrene compound was treated as classifiable under Tariff Item 15-A(1)(ii), and colouring the uncoloured material in the same factory did not create a new commodity. Rule 9 of the Central Excise Rules was applied to deem excisable goods used within the factory as removed immediately before consumption or utilisation, so duty attached when the coloured compound was removed from the factory after processing. The contention that duty should be assessed at the uncoloured stage was rejected, and liability was linked to the coloured value, subject to limitation. en-us Fri, 08 May 1987 00:00:00 +0530 Fri, 10 Jun 2011 14:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74699 Coloured polystyrene compound was treated as classifiable under Tariff Item 15-A(1)(ii), and colouring the uncoloured material in the same factory did not create a new commodity. Rule 9 of the Central Excise Rules was applied to deem excisable goods used within the factory as removed immediately before consumption or utilisation, so duty attached when the coloured compound was removed from the factory after processing. The contention that duty should be assessed at the uncoloured stage was rejected, and liability was linked to the coloured value, subject to limitation. Case-Laws Central Excise Fri, 08 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74699