Ball point pen ink classified as writing ink under the tariff heading for writing ink, not other ink.

Ball point pen ink was classified as writing ink under Heading 3215.10 of the Central Excise Tariff Act for countervailing duty purposes, not as other ink under Heading 3215.90. The classification turned on comparison of the tariff wording with the H.S.N. Explanatory Notes, with the tariff entry treated as decisive where it supported writing-ink classification. Earlier Tribunal rulings were followed, and the product was regarded as water-based writing ink used for writing.

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Issues: Whether ball point pen ink is classifiable as writing ink under Heading 3215.10 of the Central Excise Tariff Act, 1985, or as other ink under Heading 3215.90 for the purpose of countervailing duty.

Analysis: The classification was determined by comparing the Central Excise Tariff with the H.S.N. Explanatory Notes. The tariff entry under the Central Excise Tariff distinguished between writing ink and other inks, and the product was found to be used for writing. Earlier Tribunal decisions were followed, including the view that the H.S.N. notes do not displace the tariff entry where the tariff itself supports classification as writing ink. The product was also treated as water-based writing ink consistent with the cited reasoning on the scope of the expression.

Conclusion: Ball point pen ink was held classifiable under Heading 3215.10 as writing ink and not under Heading 3215.90.

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