https://www.taxtmi.com/caselaws?id=49023 HSN explanatory notes may be used as an interpretative aid where tariff language leaves doubt, including for construing the scope of heading and sub-heading entries. Applied to Heading 32.15, ordinary writing ink is treated narrowly, while inks used for marking are placed in the residuary category of other inks. On that basis, permanent marker ink and dry wiper marker ink are classifiable under sub-heading 3215.90 as other inks, not under sub-heading 3215.10 as writing ink. en-us Mon, 18 Jul 2005 00:00:00 +0530 Mon, 09 Aug 2010 11:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49023 HSN explanatory notes may be used as an interpretative aid where tariff language leaves doubt, including for construing the scope of heading and sub-heading entries. Applied to Heading 32.15, ordinary writing ink is treated narrowly, while inks used for marking are placed in the residuary category of other inks. On that basis, permanent marker ink and dry wiper marker ink are classifiable under sub-heading 3215.90 as other inks, not under sub-heading 3215.10 as writing ink. Case-Laws Customs Mon, 18 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49023