2000 (9) TMI 129

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..... s and used in writing instruments like market pens, fountain pens, drawing pens, sketch pens, rapidograph pens, croquill lettering pens are classifiable as writing ink under Heading No. 3215.10 or should be considered as other than writing ink under Heading 3215.90 as contended by the Revenue. The matter was heard and the contents of letter dated 22-6-2000 submitted by Shri M.H. Patil, Advocate we .....

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..... t. The heading covers printing inks, writing or drawing ink, other inks in whatever concentrations of forms. The scope of writing ink from the head notes under HSN is found to cover and include drawing inks; copying and hectographic inks, ball point pens, duplicating machines, typewriter ribbons, marking inks, metallic inks and other specified inks e.g. invisible inks fall under the category of ot .....

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