Commercial identity of fibre tip pens brought plotter-use exports within the drawback entry and secured duty drawback.

Fibre tip pens exported for use with a plotter were held to fall within Entry 96.03 of Chapter Heading 96 in the Drawback Schedule and therefore qualified for duty drawback. The expression "fibre tip pens" was treated as covering more than pens used only by hand, because the surrounding schedule entries pointed to a common genus of writing or drawing instruments. Ejusdem generis did not justify narrowing the entry to hand-operated instruments alone. The commercial identity test also supported coverage, as the goods were known and traded as fibre tip pens, described that way in export documents, and treated as pens in trade catalogues and by purchasers.

---

---

Issues: Whether fibre tip pens exported for use with a plotter fall under Entry 96.03 of Chapter Heading 96 in the Drawback Schedule so as to qualify for duty drawback.

Analysis: The expression "fibre tip pens" was held not to be confined to pens used only by hand. The surrounding entries in the schedule indicated a common genus of writing or drawing instruments, and the rule of ejusdem generis did not justify narrowing the entry to hand-operated instruments alone. The Court also applied the commercial identity test, noting that the goods were known and traded as fibre tip pens, described as such in export documents, and treated as pens in trade catalogues and by purchasers. The rejection based on the supposed necessity of hand use was therefore unsustainable.

Conclusion: The goods fell within Entry 96.03 and the petitioner was entitled to duty drawback.

---