Central Excise - Classification of Polyols and Isocyanates, when added with other additives such as fillers, plasticisers, flame proofing agents, pigments, blowing agents etc.,

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..... blowing agents etc., Circular No. 20/89 Dated 8-3-1989 [From F. No. 93/22/88-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Classification of Polyols and Isocyanates, when added with other additives such as fillers, plasticisers, flame proofing agents, pigments, blowing .....

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..... yanates when added with additives such as fillers, plasticisers, flame proofing agents, pigments, blowing agents etc., before being presented together for sale should also be assessed individually on merits. 5. The above guidelines may be brought to the notice of the lower field formations and the trade interests may also be suitably informed. 6. All pending assessments may be finalised on the .....

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..... lasticisers, flame proofing agents and pigments. These additives are added to any one of the components preferably to the polyol component of polyurethane. These are the permitted additions and do not alter the classification of polyols from Chapter 39. The inference that the polyols and isocyanates will be assessed separately only if they do not contain the additives is not proper. The presence .....

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