https://www.taxtmi.com/caselaws?id=74462 Imported pen nibs used for drawing and writing were treated as pen nibs, not as parts of drawing instruments. The catalogue and invoice descriptions, together with the actual use of the goods in a holder for hand sketching, supported classification as goods covered by heading 98.03/09 of the Customs Tariff. Between the competing tariff entries, heading 98.03/09 for pens and pencils of all sorts and parts thereof was regarded as the more specific classification and preferred under Rule 3 of the Rules of Interpretation. Heading 90.16 for drawing instruments was therefore rejected. en-us Mon, 27 Jul 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74462 Imported pen nibs used for drawing and writing were treated as pen nibs, not as parts of drawing instruments. The catalogue and invoice descriptions, together with the actual use of the goods in a holder for hand sketching, supported classification as goods covered by heading 98.03/09 of the Customs Tariff. Between the competing tariff entries, heading 98.03/09 for pens and pencils of all sorts and parts thereof was regarded as the more specific classification and preferred under Rule 3 of the Rules of Interpretation. Heading 90.16 for drawing instruments was therefore rejected. Case-Laws Customs Mon, 27 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74462