https://www.taxtmi.com/caselaws?id=93516 Tariff classification of inks depends on reading the heading together with the HSN notes. Sketch pen inks and drawing inks fall within sub-heading 3215.10 as writing inks because drawing inks are treated as part of that category. Marker inks and hi-liter inks fall under sub-heading 3215.90 as other inks because the HSN notes treat such specialised inks as distinct from ordinary writing inks. The classification was therefore split between the two sub-headings, and the demand was to be worked out accordingly on remand. en-us Mon, 03 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 10:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93516 Tariff classification of inks depends on reading the heading together with the HSN notes. Sketch pen inks and drawing inks fall within sub-heading 3215.10 as writing inks because drawing inks are treated as part of that category. Marker inks and hi-liter inks fall under sub-heading 3215.90 as other inks because the HSN notes treat such specialised inks as distinct from ordinary writing inks. The classification was therefore split between the two sub-headings, and the demand was to be worked out accordingly on remand. Case-Laws Central Excise Mon, 03 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93516