https://www.taxtmi.com/news?id=562 Classification of inks for central excise rests on constituent material: water based inks ordinarily qualify as writing ink and are classifiable under the writing ink subheading, while non water marker inks fall under the residuary ink subheading. Reliance on HSN is permissible only when HSN entries align with the tariff; where they do not, the tariff text and head notes govern classification and end use evidence is not decisive. en-us Fri, 05 Sep 2008 09:00:05 +0530 Fri, 05 Sep 2008 09:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=562 Classification of inks for central excise rests on constituent material: water based inks ordinarily qualify as writing ink and are classifiable under the writing ink subheading, while non water marker inks fall under the residuary ink subheading. Reliance on HSN is permissible only when HSN entries align with the tariff; where they do not, the tariff text and head notes govern classification and end use evidence is not decisive. News - Fri, 05 Sep 2008 09:00:05 +0530 https://www.taxtmi.com/news?id=562