https://www.taxtmi.com/caselaws?id=376684 "Tips and balls" of ball point pens were classified by their commercial and functional identity, and because they were neither complete pens, refills, nor pen nibs, they fell in the residual sub-heading under Heading 9608, HSN 9608 99 90. On the rate notification question, once placed under Heading 9608, the goods were found not to be covered by any specific entry in the other schedules and were therefore assessed under the residual Schedule III entry applicable to goods not otherwise specified. The ruling therefore denied the claimed lower classification and applied the schedule rate attached to the residual entry. en-us Wed, 13 Mar 2019 00:00:00 +0530 Thu, 06 Mar 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376684 "Tips and balls" of ball point pens were classified by their commercial and functional identity, and because they were neither complete pens, refills, nor pen nibs, they fell in the residual sub-heading under Heading 9608, HSN 9608 99 90. On the rate notification question, once placed under Heading 9608, the goods were found not to be covered by any specific entry in the other schedules and were therefore assessed under the residual Schedule III entry applicable to goods not otherwise specified. The ruling therefore denied the claimed lower classification and applied the schedule rate attached to the residual entry. Case-Laws GST Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376684