Eligibility of High lighter Pens, Felt tipped pens, Porous tipped pens, marker pens falling under Chapter Heading 96.08 for exemption benefit under Notification No. 74/86 as amended
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Classification of pens: markers and highlighters treated as pens and eligible for excise exemption under notification. Markers, hi liters and upliners fall within the same tariff category as felt tipped and other porous tipped pens because they share constituent materials (fibre/felt tips, internal ink filters) and differ only in tip size and ink type; accordingly these products are eligible for exemption as pens under Notification No. 74/86 as amended.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of pens: markers and highlighters treated as pens and eligible for excise exemption under notification.
Markers, hi liters and upliners fall within the same tariff category as felt tipped and other porous tipped pens because they share constituent materials (fibre/felt tips, internal ink filters) and differ only in tip size and ink type; accordingly these products are eligible for exemption as pens under Notification No. 74/86 as amended.
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