Tariff classification of thermographic printing powder upheld under the inks heading as the more specific entry.

Thermographic printing powder was held classifiable under Heading 32.13 of the Indian Customs Tariff Act because the tariff entry was read as covering inks more broadly than conventional writing or printing ink. The product's functional resemblance to printing ink made Heading 32.13 the more specific and appropriate classification than Heading 32.04/12(i). The Tribunal's classification was therefore sustained, and the appeal failed.

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Issues: Whether thermographic printing powder imported by the respondents was classifiable under Heading 32.13 of the First Schedule to the Indian Customs Tariff Act, 1975.

Analysis: The product was considered in the context of the tariff description and its functional resemblance to printing ink. The conclusion turned on the view that Heading 32.13 was not confined to conventional writing ink or printing ink alone, but extended to other inks, making it the more specific and appropriate classification than Heading 32.04/12(i).

Conclusion: The imported product was correctly classifiable under Heading 32.13, and the classification adopted by the Tribunal was upheld.

Final Conclusion: The appeal failed and the Tribunal's classification of the imported product was sustained.

Ratio Decidendi: For tariff classification, a heading covering inks may apply to a product that is not a conventional printing ink but is akin to printing ink, where that heading is the more specific and appropriate entry.

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