TaxTMI 
TaxTMI 
CE- Process of tinting of duty paid base white, etc. paint with duty paid stainer to obtain paint of different shades, whether amounts to manufacture - Clarification regarding.
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....evenue Central Board of Excise & Customs, New Delhi Subject: CE- Process of tinting of duty paid base white, etc. paint with duty paid stainer to obtain paint of different shades, whether amounts to manufacture - Clarification regarding. I am directed to say that doubts have been expressed as to whether the process of tinting of duty paid base white paid base white paint with duty ....
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....pon the final selling price of the paint. 3. The Board has carefully examined the matter in consultation with the Commissioners of Central Excise. A majority of the CCEs have expressed the view that the process of tinting does not bring about any new commodity with different commercial identity as the resultant emulsion/ enamel paint in various shades obtained continue to remain as emulsio....
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....emulsion/ enamel paint in various shades continue to be the same in which base white paint is cleared from the factory and no repacking is done. (iv) Duty is being discharged on the various base white paints while clearing from their plants on the assessable value based on the final selling price of the paint.5. The Board has taken note of the judgement of Hon'ble Supreme Court in th....
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....90 (49) ELT 326 (SC). It is found that in re M/s. Laminated packaging's case, a new and different product emerges, whereas in the case under consideration on tinting of base white paint, the resultant emulsion/enamel paint in various shades continue to remain as emulsion/enamel paint and no new product with a different commercial identity emerges. 7. The Board has also taken note of Circul....