https://www.taxtmi.com/caselaws?id=91670 Brass tips used in ball point pen refills were treated as identifiable parts of ball point pens and therefore qualified for exemption under the relevant notifications. The brass tip was accepted as part of the refill, and the refill itself was regarded as an essential component of the pen; on that basis, the fact that the tip was physically fitted to the refill did not deny exemption. The HSN Explanatory Notes did not assist the Revenue because the component remained identifiable as part of the pen assembly through its connection with the refill. The assessee succeeded, the impugned orders were set aside, and the appeals were allowed with consequential relief. en-us Mon, 24 Aug 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91670 Brass tips used in ball point pen refills were treated as identifiable parts of ball point pens and therefore qualified for exemption under the relevant notifications. The brass tip was accepted as part of the refill, and the refill itself was regarded as an essential component of the pen; on that basis, the fact that the tip was physically fitted to the refill did not deny exemption. The HSN Explanatory Notes did not assist the Revenue because the component remained identifiable as part of the pen assembly through its connection with the refill. The assessee succeeded, the impugned orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 24 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91670