https://www.taxtmi.com/circulars?id=7149 The Ministry, in consultation with the Chief Chemist, advises that prescribing a single minimum percentage of colourant is inadvisable as the sole criterion to identify a product as a master batch. When the colourant proportion substantially exceeds the indicative level it will ordinarily be a master batch, but when it is slightly below that level the manner of use must be taken as the confirmatory factor to decide whether the product is a colour concentrate. en-us Thu, 17 Sep 1987 00:00:00 +0530 Thu, 09 Jul 2009 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7149 The Ministry, in consultation with the Chief Chemist, advises that prescribing a single minimum percentage of colourant is inadvisable as the sole criterion to identify a product as a master batch. When the colourant proportion substantially exceeds the indicative level it will ordinarily be a master batch, but when it is slightly below that level the manner of use must be taken as the confirmatory factor to decide whether the product is a colour concentrate. Circulars Central Excise Thu, 17 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7149