https://www.taxtmi.com/caselaws?id=84938 Printing ink medium or vehicle, by itself, is not classifiable as printing ink under Heading 3215.00 because printing ink requires a pigment mixed with a vehicle, whereas the vehicle alone is only the liquid carrier. The product literature and HSN notes showed that the item lacked the characteristics of printing ink as such and had to be classified according to its own essential nature. It was therefore correctly classifiable under Heading 3909.59 as a resin, and the lower authority's classification was sustained. en-us Fri, 02 Feb 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84938 Printing ink medium or vehicle, by itself, is not classifiable as printing ink under Heading 3215.00 because printing ink requires a pigment mixed with a vehicle, whereas the vehicle alone is only the liquid carrier. The product literature and HSN notes showed that the item lacked the characteristics of printing ink as such and had to be classified according to its own essential nature. It was therefore correctly classifiable under Heading 3909.59 as a resin, and the lower authority's classification was sustained. Case-Laws Central Excise Fri, 02 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84938