Tariff classification of inks follows HSN notes: sketch and drawing inks as writing inks, marker and hi-liter inks as other inks.

Tariff classification of inks depends on reading the heading together with the HSN notes. Sketch pen inks and drawing inks fall within sub-heading 3215.10 as writing inks because drawing inks are treated as part of that category. Marker inks and hi-liter inks fall under sub-heading 3215.90 as other inks because the HSN notes treat such specialised inks as distinct from ordinary writing inks. The classification was therefore split between the two sub-headings, and the demand was to be worked out accordingly on remand.

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Issues: (i) Whether sketch pen and drawing inks are classifiable under sub-heading 3215.10 as writing inks; (ii) Whether marker inks and hi-liter inks are classifiable under sub-heading 3215.90 as other inks.

Issue (i): Whether sketch pen and drawing inks are classifiable under sub-heading 3215.10 as writing inks.

Analysis: The tariff entry and the HSN notes were read together. The heading covered printing inks, writing or drawing inks and other inks, while the HSN explanatory material indicated that drawing inks fall within the scope of writing inks. On that basis, sketch pen inks and drawing inks were treated as falling within the writing ink category.

Conclusion: Yes. Sketch pen and drawing inks are classifiable under sub-heading 3215.10.

Issue (ii): Whether marker inks and hi-liter inks are classifiable under sub-heading 3215.90 as other inks.

Analysis: The HSN notes specifically indicated that marking inks and similar specialised inks fall within the residual category of other inks. Marker inks and hi-liter inks were treated as specialised inks distinct from ordinary writing inks and were therefore placed in the residual sub-heading.

Conclusion: Yes. Marker inks and hi-liter inks are classifiable under sub-heading 3215.90.

Final Conclusion: The classification was split between the two tariff sub-headings, and the demand was directed to be worked out accordingly on remand.

Ratio Decidendi: For tariff classification, the heading must be read with the HSN notes, and specialised inks specifically treated as distinct are to be classified in the residual entry rather than under the general writing-ink category.

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