https://www.taxtmi.com/circulars?id=6408 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. en-us Mon, 13 Jul 1992 00:00:00 +0530 Fri, 03 Jul 2009 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6408 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. Circulars Central Excise Mon, 13 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6408