https://www.taxtmi.com/caselaws?id=89800 Desk stands for pens and ball pens were treated as more than mere pen holders because they were designed to hold pens and also to keep pins, U-clips and calendar displays, and were known commercially as executive desk stands or calendar stands; they were therefore classified as office or desk equipment under Heading 83.04 rather than Heading 96.08. Springs for ball point pens were treated as goods of general use under Heading 73.08 and, by operation of Chapter Note (1)(d) of Chapter 96 and Note (2) to Section XI, were excluded from Heading 96.08. The exemption notifications confined to parts classifiable under Heading 96.08 were therefore unavailable to the springs. en-us Mon, 13 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89800 Desk stands for pens and ball pens were treated as more than mere pen holders because they were designed to hold pens and also to keep pins, U-clips and calendar displays, and were known commercially as executive desk stands or calendar stands; they were therefore classified as office or desk equipment under Heading 83.04 rather than Heading 96.08. Springs for ball point pens were treated as goods of general use under Heading 73.08 and, by operation of Chapter Note (1)(d) of Chapter 96 and Note (2) to Section XI, were excluded from Heading 96.08. The exemption notifications confined to parts classifiable under Heading 96.08 were therefore unavailable to the springs. Case-Laws Central Excise Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89800