https://www.taxtmi.com/caselaws?id=50051 Tariff classification of inks under Heading 3215.10 turned on the scope of "writing ink" as read with the HSN notes. Inks used in sketch pens and drawing pens were treated as writing inks and classified under Heading 3215.10. Specialised inks such as marker inks, rapidograph inks, highlighting inks and croquill lettering pen inks were treated as other inks and classified under Heading 3215.90. The governing principle is that classification must follow the statutory entry and HSN notes, and inks not ordinarily answering the description of writing ink fall under the residuary ink entry. en-us Fri, 29 Sep 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50051 Tariff classification of inks under Heading 3215.10 turned on the scope of "writing ink" as read with the HSN notes. Inks used in sketch pens and drawing pens were treated as writing inks and classified under Heading 3215.10. Specialised inks such as marker inks, rapidograph inks, highlighting inks and croquill lettering pen inks were treated as other inks and classified under Heading 3215.90. The governing principle is that classification must follow the statutory entry and HSN notes, and inks not ordinarily answering the description of writing ink fall under the residuary ink entry. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50051