https://www.taxtmi.com/caselaws?id=75468 Fibre tip pens exported for use with a plotter were held to fall within Entry 96.03 of Chapter Heading 96 in the Drawback Schedule and therefore qualified for duty drawback. The expression "fibre tip pens" was treated as covering more than pens used only by hand, because the surrounding schedule entries pointed to a common genus of writing or drawing instruments. Ejusdem generis did not justify narrowing the entry to hand-operated instruments alone. The commercial identity test also supported coverage, as the goods were known and traded as fibre tip pens, described that way in export documents, and treated as pens in trade catalogues and by purchasers. en-us Thu, 01 Oct 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75468 Fibre tip pens exported for use with a plotter were held to fall within Entry 96.03 of Chapter Heading 96 in the Drawback Schedule and therefore qualified for duty drawback. The expression "fibre tip pens" was treated as covering more than pens used only by hand, because the surrounding schedule entries pointed to a common genus of writing or drawing instruments. Ejusdem generis did not justify narrowing the entry to hand-operated instruments alone. The commercial identity test also supported coverage, as the goods were known and traded as fibre tip pens, described that way in export documents, and treated as pens in trade catalogues and by purchasers. Case-Laws Central Excise Thu, 01 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75468