Central Excise - Classification of "Filter Rods" used in Fibre Pen, Sketch Pen etc. - Clarification regarding - Central Excise - 11/Wedding/90-CX.1

Central Excise - Classification of "Filter Rods" used in Fibre Pen, Sketch Pen etc. - Clarification regarding Circular No. 11/Wedding/90-CX.1 Dated 2-4-1990 [From F.No. 55/11/87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of "Filter Rods" used in Fibre Pen, Sketch Pen etc. - Clarification regarding A doubt has been raised as to the classification of "filter rods" used in Fibre pens. Sketch pens, Microtip pens, etc. whether under heading No. 56.01 as articles of wadding or under heading No. 96.08 as parts of the pen. 2. The process of manufacture of the Fibre Filter Rods is reported as under : (i) Acetate tow is imported and processed on a machine known as plug making machine for pen-fibre-rods of different diameters. (ii) The Acetate tow is stretched and bloomed in Machine tow preparatory plant and then Triacetine (Glycerol Triacetate) is spread on it and for binding the fibres and making these fibres into a solid rod. After they spray, it is wrapped with PVC film and cut to standard length. The Chemical reaction of Triacetine is over after 72 hours. Then final packing is made of these fibre rods. From the above process of manufacture it is felt that Acetate Rods are impregnated with glycerol triacetate and covered by a PVC film and the textile material is merely present as a carrying medium for the ink. 3. The matter has been examined in the Board. From the manufacturing process it could be seen that filter rods are manufactured with the only intention for use in the pens to perform the function of carrying-medium for the ink. The use of such filter rods is only for fibre pens, sketch pens etc. i.e. for pens only and deserve classification as part of the pen as par HSN Heading 96.08 which covers identifiable parts of the pens, for example, ink reservoir, ink flow regulators, ink sacks of rubber or other material. The said filter rod is reportedly used for the purpose of containing/carrying ink. It cannot be used for anything else, as they are tailor made for pens only. Secondly, Chapter Notes 1(a) of Chapter 56 says that the said Chapter 56 does not cover wadding, felt or non-wovens, impregnated coated or covered with substances or preparations where the textile material is present merely as a carrying medium as in the present case. 4. Accordingly it has been decided by the Board that Filter Rods for pens and manufactured out of fibres, for use as reservoir of ink in the pens will be rightly falling under sub-heading 96.08 of the CET. 5. The field formations and the trade interests may be informed accordingly.