https://www.taxtmi.com/caselaws?id=102100 For classification under Heading 32.15, the controlling test is the nature and constituent composition of the ink, as reflected in the tariff scheme and HSN notes, rather than the end use of the writing instrument. Ordinary writing or drawing inks are treated as water-based inks with gum or similar additives, while other inks, including marking and speciality inks, fall in the residuary category. On the admitted composition, all impugned inks except 99-Marker Inks were water-based and therefore classifiable as writing ink under sub-heading 3215.10. 99-Marker Inks, being non-water-based, fell under sub-heading 3215.90. en-us Tue, 30 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 16:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102100 For classification under Heading 32.15, the controlling test is the nature and constituent composition of the ink, as reflected in the tariff scheme and HSN notes, rather than the end use of the writing instrument. Ordinary writing or drawing inks are treated as water-based inks with gum or similar additives, while other inks, including marking and speciality inks, fall in the residuary category. On the admitted composition, all impugned inks except 99-Marker Inks were water-based and therefore classifiable as writing ink under sub-heading 3215.10. 99-Marker Inks, being non-water-based, fell under sub-heading 3215.90. Case-Laws Central Excise Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102100