1998 (8) TMI 363 - AT - Central Excise

Pen - Eligible for benefit of Notification No. 104/82-C.E. as amended by Notification Nos. 146/82-C.E. and 74/86-C.E.

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that brass tips for ball point pen refills are considered identifiable parts of ball point pens, entitling them to the benefit of certain notifications. The Tribunal's decision was based on the essential nature of refills in ball point pens and not on the Explanatory Notes to HSN. As a result, the appeals were allowed in favor of the appellants.