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TMI BlogEligibility of High lighter Pens, Felt tipped pens, Porous tipped pens, marker pens falling under Chapter Heading 96.08 for exemption benefit under Notification No. 74/86 as amendedX X X X Extracts X X X X X X X X Extracts X X X X ..... mption benefit under Notification No. 74/86 as amended. A doubt has been raised whether the products such as Permanent Ink Marker, Colour marker, Water Based Markers, Dual Marker, Hi-lighter/Up-liner and Magic Tric Colour Pens are covered under the exemption Notification No. 74/86-C.E., dated 10-2-1986 as amended. In some Collectorates, it was felt that in the Central Excise Tariff, the Heading 9608.00 indicates pens and markers as different items and whereas the pens have been exempted from payment of Central Excise duty under Notification No. 74/86 as amended. The legislature by not including marker pens within the ambit of the said notification intended to levy Central Excise duty on the marker pens. 2. Representations were received ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar products available in the International market describing various types of high-liter pens, marking pens with round tip or chisel tip etc. as special purpose pens. Marker pens are also described as felt pens. 6. This matter was further examined in the Board. Chapter sub-heading 96.08 of Central Excise Tariff reads as Ball Point Pens, Felt tipped and other porous tipped pens and markers; fountain pens, stylograph pens and other pens. Similarly, in the HSN, 9608.20 read as - Felt tipped and other porous tipped pens and markers. Fountain pens, stylograph pens and other pens. 7. As can be seen from Central Excise Tariff heading and also in HSN felt tipped and other porous tipped pens and markers are of a particular category of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lt tipped pen or porous tipped pens. Only the difference will arise from the size of the tip and ink used. In some cases tip may be narrow and pointed when it is required for drawing and sketching. In other cases tip may be broader whenever it is used for putting some marks like the markers. In case of drawing pens or hi-lighter etc. the ink used in water based but in case of markers permanent ink with glycol base is used. So from all these, it can be inferred that all these felt tipped and porous tipped pens and marker pens belong to the category of pens. The only difference being the ink used and the size of the tip. It is also seen from the literature that similar kind of hi-liters, upliners, markers are manufactured by Scripto Company, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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