https://www.taxtmi.com/caselaws?id=30572 Classification under Chapter 32.15 turned on the wording and scheme of the Central Excise Tariff, not the HSN notes where the two were not aligned. The non-marker inks were treated as water-based writing inks and classified under CSH 3215.10, with nil duty. Marker inks used in marker pens were also held to fall within writing inks rather than the residual category of other inks, because pens were treated as pens for tariff purposes and the tariff entry, not the HSN, controlled classification. The assessee therefore succeeded on classification of all inks in dispute. en-us Wed, 03 Sep 2008 00:00:00 +0530 Wed, 22 Oct 2008 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30572 Classification under Chapter 32.15 turned on the wording and scheme of the Central Excise Tariff, not the HSN notes where the two were not aligned. The non-marker inks were treated as water-based writing inks and classified under CSH 3215.10, with nil duty. Marker inks used in marker pens were also held to fall within writing inks rather than the residual category of other inks, because pens were treated as pens for tariff purposes and the tariff entry, not the HSN, controlled classification. The assessee therefore succeeded on classification of all inks in dispute. Case-Laws Central Excise Wed, 03 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30572