2000 (9) TMI 129 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Mumbai classified inks used in writing instruments under different headings: writing inks under Heading 3215.10 and other inks under Heading 3215.90. Marker inks, rapidograph inks, highlighting inks, and croquill lettering inks were classified under other inks. The decision was based on HSN notes and previous case law.