https://www.taxtmi.com/caselaws?id=93688 The court ruled in favor of the appellants, allowing the appeal and classifying the aluminium ferrules as parts of lead pencils. The decision was based on the specific design and purpose of the ferrules in bonding the eraser with the pencil, leading to their classification under the same entry as lead pencils. The judges emphasized the functional aspect and previous interpretations of the Harmonized System Nomenclature related to pens and pens' parts in reaching their decision. Consequential relief was ordered in favor of the appellants following this classification outcome. en-us Wed, 10 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93688 The court ruled in favor of the appellants, allowing the appeal and classifying the aluminium ferrules as parts of lead pencils. The decision was based on the specific design and purpose of the ferrules in bonding the eraser with the pencil, leading to their classification under the same entry as lead pencils. The judges emphasized the functional aspect and previous interpretations of the Harmonized System Nomenclature related to pens and pens' parts in reaching their decision. Consequential relief was ordered in favor of the appellants following this classification outcome. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93688