Printing ink vehicle not treated as printing ink; classification falls by its own characteristics under the resin heading.

Printing ink medium or vehicle, by itself, is not classifiable as printing ink under Heading 3215.00 because printing ink requires a pigment mixed with a vehicle, whereas the vehicle alone is only the liquid carrier. The product literature and HSN notes showed that the item lacked the characteristics of printing ink as such and had to be classified according to its own essential nature. It was therefore correctly classifiable under Heading 3909.59 as a resin, and the lower authority's classification was sustained.

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Issues: Whether Printing Ink Medium was classifiable as printing ink under Heading 3215.00 or as resins under Heading 3909.59.

Analysis: The product literature and the HSN notes showed a clear distinction between printing ink and its vehicle or medium. Printing ink is obtained by mixing pigment with a vehicle, while the vehicle by itself is only the liquid portion used to carry colour and assist drying. Since the product was only a medium or vehicle and did not possess the characteristics of printing ink as such, it could not be classified under the heading meant for printing ink.

Conclusion: The product was not classifiable under Heading 3215.00 and was correctly classifiable under Heading 3909.59, in favour of Revenue.

Final Conclusion: The appeal failed and the classification adopted by the lower authority was sustained.

Ratio Decidendi: A printing ink vehicle or medium, by itself, is not printing ink and is classifiable according to its own characteristics rather than under the tariff heading for printing ink.

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