<h1>Supreme Court: 'Marker Ink' and 'Writing Ink' Not Distinct for Excise Duty; Criticizes Tribunal's HSN Reliance.</h1> The Supreme Court ruled that 'marker ink' and 'writing ink' should not be treated as distinct for excise duty purposes, emphasizing that classification should be based on the constituent material rather than the end use or instrument type. The Court criticized the Tribunal for relying on the Harmonized System of Nomenclature (HSN) when the entries in the HSN and the Central Excise Tariff are not aligned. The decision overturned the Tribunal's classification of certain inks under a higher duty category, aligning with the Commissioner (Appeals) that only non-water-based 'marker inks' should be classified under a different heading.