https://www.taxtmi.com/caselaws?id=115081 Marker ink classification under the Central Excise Tariff turned on whether it fell within sub-heading 3215.10 as writing ink or under sub-heading 3215.90 as other ink. The order noted that the tariff structure differs from the HSN notes, and that writing ink may still be covered by 3215.10 even if it is not ordinary writing or drawing ink in the narrower HSN sense. Because earlier coordinate-bench decisions had taken a different view and the issue had recurring importance, the Bench did not decide the merits and referred the classification question to a Larger Bench. en-us Sun, 15 Feb 2004 00:00:00 +0530 Wed, 23 May 2012 16:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115081 Marker ink classification under the Central Excise Tariff turned on whether it fell within sub-heading 3215.10 as writing ink or under sub-heading 3215.90 as other ink. The order noted that the tariff structure differs from the HSN notes, and that writing ink may still be covered by 3215.10 even if it is not ordinary writing or drawing ink in the narrower HSN sense. Because earlier coordinate-bench decisions had taken a different view and the issue had recurring importance, the Bench did not decide the merits and referred the classification question to a Larger Bench. Case-Laws Customs Sun, 15 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115081