Synthetic organic colouring matter based preparations - Heading No. 32.04 - Scope of - Central Excise - 345/1/86-TRU

Synthetic organic colouring matter based preparations - Heading No. 32.04 - Scope of Letter No. 345/1/86-TRU Dated 25-2-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi It has been represented to the Board that under Heading No. 32.04 of the Schedule to the Central Excise Tariff Act, 1985, preparations based on synthetic organic colouring matter including dyestuffs are sought to be classified under sub-heading No. 3204.90. In this connection, it may be clarified that Heading No. 32.04 inter alia covers synthetic organic colouring matter, both dye-based and pigment-based and preparations based thereon as has been made explicit in Chapter Note 2. The expressions used are 'pigment dyestuff' and 'synthetic organic dyestuff' and not pigments and synthetic organic dyes. As such these will cover not only synthetic organic pigments, and dyes but also preparations of such materials. Thus all preparations, which are pigment or dye-based and which are in the nature of dyestuffs are covered under sub-heading Nos. 3204. 10 and 3204. 20 respectively. Sub-heading No. 3204. 90 only covers preparations other than pigment dyestuffs and synthetic organic dyestuffs. 2. As regards naphthol it is clarified that it falls under sub-heading No. 2903.10 and not under Chapter 32, as it is not a colouring matter itself. 3. As for fast colour bases, they also fall under Chapter 29. 4. It may also be noted that Heading Nos. 32.03, 32.05 and 32.06 cover not only the products specified therein but also the preparations made therefrom, as clearly stated in Chapter Note 2. This issues with the approval of the Board.