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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....w 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 paid stainer to obtain paint of different shades amounts ....
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....as 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 emulsion/enamel paint and hence it may not appropriate to consider this....
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....te 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 the case of Delhi Cloth and General Mills. Ltd. 1977 ELTJ (1999) wherein it has been held that: ....
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....uct 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 Circular No. 5/92-CX.3 dated 13.7.92 wherein it has been clarified that conversion of plain plastic granules into ....