1998 (8) TMI 363

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....rwal, Advocate, for the Appellants. Shri A.K. Agarwal, SDR, for the Respondents. [Order]. -  Question involved in this bunch of appeals is whether the benefit of Notification 104/82 as amended by Notification No. 146/82, dated 24-2-1982 and 74/86-C.E., dated 10-2-1986 would be available to the ball point pen brass tip which is a part of the ball point pen refill. The authorities belo....

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....s part of ball point pens. He, therefore, prays for allowing the appeals. 3. Opposing the contentions, learned SDR Shri A. K. Agarwal submits that refill by itself is a separate commodity and therefore, part of a refill cannot be treated as part of ball point pen. In this connection, he relies on Explanatory Notes to HSN under Heading 96.08 which says that the heading covers identifiable p....

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....lls as well as refills to be used in a ball pen. Therefore, brass tips cannot be considered as an identifiable part of a ball point pen and hence he draws strength from the Explanatory Notes. 4. We have carefully considered the pleas advanced from both sides. It is true that brass tip is a part of refill. The latter is, however, an essential part of a ball point pen, relying on the ratio o....