https://www.taxtmi.com/caselaws?id=51895 The Tribunal ruled in favor of the appellants in the dispute over the classification of Ball Point Pen Ink for Countervailing Duty. The appellants argued for classification under sub-heading 3215.10 as writing ink, while authorities relied on H.S.N. Explanatory Notes to classify it under 3215.90. The Tribunal found the Central Excise Tariff and H.S.N. classifications misaligned and determined that ball point pen ink, being water-based, should be classified as writing ink under 3215.10. Consequently, the Tribunal allowed the appeal, granting relief to the appellants. en-us Tue, 10 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51895 The Tribunal ruled in favor of the appellants in the dispute over the classification of Ball Point Pen Ink for Countervailing Duty. The appellants argued for classification under sub-heading 3215.10 as writing ink, while authorities relied on H.S.N. Explanatory Notes to classify it under 3215.90. The Tribunal found the Central Excise Tariff and H.S.N. classifications misaligned and determined that ball point pen ink, being water-based, should be classified as writing ink under 3215.10. Consequently, the Tribunal allowed the appeal, granting relief to the appellants. Case-Laws Customs Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51895