https://www.taxtmi.com/caselaws?id=102870 Goods were classified by their essential character and intended use: fibre-tipped overhead projection pens with non-permanent ink, usable for writing and marking on multiple surfaces, fell under Heading 9608.20 as writing instruments and porous-tipped markers rather than Heading 9017.20 as drawing pens. The classification under Heading 9608.20 was confirmed. On redemption fine, a long-standing practice of clearing similar goods without objection, coupled with a change in treatment made without prior public notice and without a proper computation of commercial factors such as margin of profit and clearance costs, meant the fine could not be sustained. The redemption fine was set aside. en-us Fri, 04 Oct 2002 00:00:00 +0530 Thu, 16 Feb 2012 16:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102870 Goods were classified by their essential character and intended use: fibre-tipped overhead projection pens with non-permanent ink, usable for writing and marking on multiple surfaces, fell under Heading 9608.20 as writing instruments and porous-tipped markers rather than Heading 9017.20 as drawing pens. The classification under Heading 9608.20 was confirmed. On redemption fine, a long-standing practice of clearing similar goods without objection, coupled with a change in treatment made without prior public notice and without a proper computation of commercial factors such as margin of profit and clearance costs, meant the fine could not be sustained. The redemption fine was set aside. Case-Laws Customs Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102870