https://www.taxtmi.com/caselaws?id=96345 The Tribunal classified "dry wipe marking ink" under Customs Tariff Heading 3215.90 as "other inks" rather than "writing ink" under Heading 3215.10. Despite being used for writing on paper, the ink was deemed more commonly understood as a "marker ink." The decision relied on the absence of evidence supporting the ink's classification as writing ink and the differentiation in the Central Excise Tariff Act, supported by the relevance of HSN Notes. The Revenue's appeal was allowed, restoring the Order-in-Original. en-us Tue, 27 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96345 The Tribunal classified "dry wipe marking ink" under Customs Tariff Heading 3215.90 as "other inks" rather than "writing ink" under Heading 3215.10. Despite being used for writing on paper, the ink was deemed more commonly understood as a "marker ink." The decision relied on the absence of evidence supporting the ink's classification as writing ink and the differentiation in the Central Excise Tariff Act, supported by the relevance of HSN Notes. The Revenue's appeal was allowed, restoring the Order-in-Original. Case-Laws Customs Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96345