Central Excise - Dutiability of coloured granules - Clarification regarding

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....egarding. Representations have been received from the All India Plastics Manufacturers Association regarding the dutiability of coloured plastic granules when obtained from plain colourless plastic granules. It has been represented that field formations have taken a view that in terms of Chapter Note 6(b) to Chapter 39, conversion of plain plastic granules into coloured plastic granules would amo....