https://www.taxtmi.com/caselaws?id=74824 The Appellate Tribunal CEGAT upheld the classification of imported Thermographic Printing Powder under Heading 32.13 of the Indian Customs Tariff Act for M/s. Law Publishers, Allahabad, rejecting the department's assessment under Heading 32.04/12. The tribunal determined that the powder, although not traditional ink, functioned similarly and was used in a printing process, qualifying it as 'other ink' under Heading 32.13. The decision emphasized the powder's role in creating an embossing effect, aligning with the description of printing ink in the Manual. en-us Tue, 13 Nov 1984 00:00:00 +0530 Sat, 11 Jun 2011 12:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74824 The Appellate Tribunal CEGAT upheld the classification of imported Thermographic Printing Powder under Heading 32.13 of the Indian Customs Tariff Act for M/s. Law Publishers, Allahabad, rejecting the department's assessment under Heading 32.04/12. The tribunal determined that the powder, although not traditional ink, functioned similarly and was used in a printing process, qualifying it as 'other ink' under Heading 32.13. The decision emphasized the powder's role in creating an embossing effect, aligning with the description of printing ink in the Manual. Case-Laws Central Excise Tue, 13 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74824