Marker ink classification under excise tariff referred to Larger Bench amid differing views on writing ink treatment.

Marker ink classification under the Central Excise Tariff turned on whether it fell within sub-heading 3215.10 as writing ink or under sub-heading 3215.90 as other ink. The order noted that the tariff structure differs from the HSN notes, and that writing ink may still be covered by 3215.10 even if it is not ordinary writing or drawing ink in the narrower HSN sense. Because earlier coordinate-bench decisions had taken a different view and the issue had recurring importance, the Bench did not decide the merits and referred the classification question to a Larger Bench.

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Issues: Whether marker ink is classifiable under sub-heading 3215.10 or sub-heading 3215.90 of the Central Excise Tariff Act, 1985, and whether the matter required reference to a Larger Bench.

Analysis: The classification dispute turned on the relationship between Heading 32.15 in the Customs Tariff / HSN and Heading 32.15 in the Central Excise Tariff. The Central Excise Tariff places writing ink under sub-heading 3215.10 and other inks under sub-heading 3215.90, whereas the HSN notes classify inks under broader categories of printing inks, ordinary writing or drawing inks, and other inks. The order reasoned that, under the Central Excise Tariff structure, inks that are writing inks may still fall within sub-heading 3215.10 even if they are not ordinary writing or drawing inks in the narrow HSN sense. It also noticed that earlier coordinate-bench decisions had taken a different view on marker inks and that the issue had recurring importance.

Conclusion: The Bench did not finally decide the classification on merits and requested that the issue be placed before a Larger Bench for resolution.

Final Conclusion: The order leaves the substantive classification question open and sends the dispute for authoritative determination by a Larger Bench.

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