HSN explanatory notes guide tariff classification where entries are ambiguous, placing marking inks under other inks rather than writing ink.

HSN explanatory notes may be used as an interpretative aid where tariff language leaves doubt, including for construing the scope of heading and sub-heading entries. Applied to Heading 32.15, ordinary writing ink is treated narrowly, while inks used for marking are placed in the residuary category of other inks. On that basis, permanent marker ink and dry wiper marker ink are classifiable under sub-heading 3215.90 as other inks, not under sub-heading 3215.10 as writing ink.

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Issues: Whether Permanent Marker Ink and Dry Wiper Marker Ink are classifiable under sub-heading 3215.10 as writing ink or under sub-heading 3215.90 as other inks, and whether HSN explanatory notes can be used to construe the scope of the tariff entries.

Analysis: Heading 32.15 covers printing ink, writing or drawing ink, and other inks. The Central Excise Tariff gives writing ink a separate sub-heading, but the competing entries can overlap and create doubt unless their scope is properly delimited. Rule 5 of the General Rules for the Interpretation of the Central Excise Tariff Schedule permits reference to related notes, including chapter and section notes, unless the context otherwise requires. The tariff wording does not exclude use of HSN explanatory notes where the sub-heading scope is unclear. The HSN notes describe ordinary writing or drawing inks narrowly and specifically place inks for ball point pens and marking inks under other inks. Since the inks in question are marking inks, the explanatory notes support classification as other inks.

Conclusion: The marker inks are classifiable under sub-heading 3215.90 as other inks, not under sub-heading 3215.10 as writing ink, and the reference is answered in favour of the Revenue.

Final Conclusion: HSN notes may be used as an interpretative aid where tariff language leaves doubt, and marking inks fall within the residuary category of other inks under Heading 32.15.

Ratio Decidendi: Where tariff entries are ambiguous, HSN explanatory notes may be relied upon to determine the scope of the heading and sub-heading, and marking inks are covered by the residuary category of other inks rather than writing ink.

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