Tariff classification of technical varnish follows the varnish heading, not printing ink, when its essential character is that of varnish.

Technical varnish and medium used in the printing industry are classifiable as varnish under heading 3208, not as printing ink under heading 3215. Applying GST tariff classification principles and the HSN Explanatory Notes, the product was treated as an independent intermediate commodity sold to printing industries and commercially identifiable as varnish. Its use in the printing process did not change its essential character, and the specific heading for varnishes prevailed over the printing ink heading.

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Issues: Whether technical varnish and medium used in the printing industry are classifiable under the same HSN as printing ink, or under a separate tariff heading.

Analysis: The classification was examined with reference to the GST notification adopting the First Schedule to the Customs Tariff Act, 1975 and the interpretation principles applicable to tariff headings. The product was found to be an independent intermediate commodity sold to printing industries, distinct from printing ink. The HSN Explanatory Notes for heading 3208 cover varnishes and specifically exclude printing inks under heading 3215. Since technical varnish or medium answers the description of varnish and not printing ink, it merits classification under heading 3208.

Conclusion: Technical varnish and medium are not classifiable as printing ink under heading 3215; they are classifiable under heading 3208.

Ratio Decidendi: Where a product is commercially and functionally identifiable as varnish, tariff classification must follow the specific heading for varnishes, and the fact that it is used in the printing process does not make it printing ink.

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