2003 (6) TMI 47

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..... @ 16%. Accordingly, a Demand-cum-Show Cause Notice raising a demand of duty of Rs. 2,49,076.00 (Rupees two lakh forty-nine thousand and seventy-six), was issued to them, which stood decided by the authorities below against the appellants. 2. We have heard Shri B.N. Chattopadhyay, learned Consultant for the appellants and Shri T.K. Kar, learned SDR for the Revenue. For better appreciation of the dispute, we reproduce the relevant tariff heading :- "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 appellants' contention is that inasmuch as Ball Point Pen Ink is nothing but wri .....

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..... n in water (with the addition of gum Arabic, shellac, etc.), or in certain animal glues. (C) Other inks in this heading include : (1) Copying and hectographic inks (ordinary inks thickened with glycerol, sugar etc.). (2) Inks for ball point pens. (3) Inks for duplicating machines or for impregnating ink-pads or typewriter ribbons. (4) Marking inks (e.g., based on silver nitrate). (5) Metallic inks (finely divided metals or alloys in suspension in a solution of gum, e.g., gold, silver or bronze inks). (6) Prepared sympathetic or invisible inks (e.g based on cobalt chloride) These products are generally in the form of liquids or pastes, but they are also included in this heading when co .....

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..... Act, 1985. The C.E.T.A. classifies all inks between a heading for 'Writing Inks' and 'Other-Inks'. The C.E.T.A., 1985 is not fully aligned with the H.S.N. and as such, H.S.N. Notes may not be relevant and binding. There is no doubt that ball point inks are used for the purposes of writing. The Tribunal in the case of Commissioner of Central Excise, New Delhi v. Technik Industries reported in 2000 (120) E.L.T. 123 (Tribunal) has held - "..........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, typewriting ribbons, marking inks, metallic inks and other specified inks." By observing so, the Tribunal found that even the .....

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