Central Excise - Classification of Ultramarine Blue whether under sub-heading No. 3206.10 or under sub-heading No. 3212.90 - Clarification regarding

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..... 212.90 - Clarification regarding. I am directed to refer to Board's Circular No. 62/90-CX.3, dated the 7th December, 1990 (vide F.No. 112/9/90-CX.3) on the subject cited above. In the circular, it was interalia clarified on the basis of opinion given by the Chief Chemist that the ultramarine blue in bulk form is appropriately classifiable under chapter heading 32.06; and the same when put up in s .....

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..... bulk to retail, labelling or re-labelling as amounting to manufacture. Chapter Note 3 was introduced treating such processes as amounting to manufacture in 1995. 3. In view of the foregoing, it has been decided by the Board to withdraw the Circular No. 62/90, dated 7.12.1990 which clarified that ultramarine blue in bulk and retail forms respectively are classified under 32.06 and 32.12. The clas .....

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