2004 (2) TMI 643

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..... the Commissioner under the impugned order. 2. We heard Shri V. Lakshmikumaran, learned Advocate and Mrs. Krishna A. Mishra, learned Senior Departmental Representative. It was mentioned by both learned Advocate and learned Senior Departmental Representative that the issue of classification of marker pen have been the subject-matter of various decisions of this Tribunal wherein it has been held that marker inks which are special kind of inks would fall under sub-heading No. 3215.90 of the Central Excise Tariff Act. The decisions are : (1) CCE, New Delhi v. Technik Industries - 2000 (120) E.L.T. 123 (2) CCE, Mumbai-III v. Camlin Ltd. - 2001 (127) E.L.T. 215 (3) CCE, Mumbai v. Camlin Ltd. - 2002 (144) E.L.T. 638 (Tribunal) .....

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..... Act. 5. We have considered submissions of both the sides. Heading 32.15 of the Customs Tariff reads as under : Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. -- Printing Ink : 3215.11 -- Black 3215.19 -- Other 3215.90 -- Other Heading 32.15 of the Central Excise Tariff reads as under : 32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. 3215.10 -- Writing Ink Nil 3215.90 -- Other 16% The Explanatory Notes of HSN to Heading 32.15 are as under :- (A) Printing inks (or colours) .....

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..... his Heading when concentrated or solid (i.e. powders, tablets, sticks, etc.) to be used as inks after simple dilution or dispersion. 6. A perusal of the Heading 32.15 reveals that sub-heading in HSN and under Central Excise Tariff are different. As per Explanatory Notes of HSN, there are three categories of inks, namely, printing inks, ordinary writing or drawing inks, and other inks. In HSN, the first sub-heading is printing ink (3215.10) and second sub-heading is other (3215.90). This sub-heading 3215.90 relating to other under HSN covers both inks mentioned in B and C of Explanatory Notes. Explanatory Notes B refers to ordinary writing or drawing ink and C refers to other inks. Thus other inks in Explanatory Notes C co .....

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