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Classification of goods - ball point pen ink - The Tribunal found that the Central Excise Tariff entries for ball point pen ink are not aligned with the Harmonized System of Nomenclature (HSN), which divides inks into "printing ink" and "others". Given the misalignment, reliance on HSN for classification under Central Excise Tariff is incorrect. Ball point pen ink, being used for writing, correctly falls under Sub-heading 3215.10, attracting a nil rate of duty.
Classification of goods - ball point pen ink - The Tribunal found that the Central Excise Tariff entries for ball point pen ink are not aligned with the Harmonized System of Nomenclature (HSN), which divides inks into "printing ink" and "others". Given the misalignment, reliance on HSN for classification under Central Excise Tariff is incorrect. Ball point pen ink, being used for writing, correctly falls under Sub-heading 3215.10, attracting a nil rate of duty.
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