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TMI Blog2001 (3) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the subject goods under import were for marker/writing ink for marking. The Commissioner (Appeals) vide his order observed "since the lower authority's order had relied on the HSN Notes and since difference is aligned to the HSN and prima facie there was no case in applicant's favour, directed the applicant to deposit the demanded amount of Rs. 3,07,277/- and report compliance by 6-12-1999. Since pre-deposit was a mandatory requirement on appeal, therefore, he rejected the appeal for non-compliance thereof under provision of Section 129E of the Customs Act. Against this Order-in-Appeal before CEGAT, CEGAT has set aside the impugned order and remanded the matter back to the Commissioner (Appeals) to take up the stay application afresh an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich specifically include 'marking inks' thereunder. He also relies on the decision of C.C.E., New Delhi v. Technik Industries [2000 (120) E.L.T. 123 (Tri.)] wherein 'marking inks' and 'highlighter inks' have been determined to be falling under sub-heading 3215.90 of CETA 1985. 4. Ld. Advocate, Shri Saravanan appearing for the respondents submits that once the Custom House laboratory itself has given its opinion that the product under import is a writing ink, it cannot be called and classified anything other than a writing ink. He further submits that the HSN Notes against the words "marking inks" specify "e.g. based on Silver Nitrate". Their product does not have any Silver Nitrate. He also demonstrated the use of marker ink, filled i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ETA classifies all inks, between a heading for 'writing inks' and 'other inks'. No material has been produced before us to indicate that the ink is a 'writing ink' commonly and ordinarily understood by the persons dealing with it. We find that the evidence on record is, that the ink is not understood as 'writing-ink' but is understood only as a 'marker ink' would induce us to confirm that its classification as writing ink under Heading 32.15.10 of CETA 1985 cannot be effected. (c) We find substance in the submission of the ld. Advocate that CETA 1985 is not fully aligned with the HSN and therefore, the HSN notes may not be relevant and are not binding. However, a perusal of HSN notes, reveal that 'marking ink' (e.g. based on silver ni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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