2002 (4) TMI 446

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....t of India, in Civil Appeal No. 387 of 2001, dtd. 5-10-2001 [2001 (134) E.L.T. 10 (S.C.)] ordered after setting aside the order-in-appeal No. E/2312/R/99-MUM, & restoration of the same to file of the Tribunal & directed that the same to be heard and disposed of along with appeal No. E/3179/R/99-MUM filed by the Department. 2. After hearing both sides and considering the material on record we find - No. Name of the Inks Ingredients 1 99-Marker Inks (i) Ketonic Solvent     (ii) Solvent Dyes     (iii) Binders 2 100-Camel Fount Drawing Ink (i) Carbon Black (Pigment)   (ii) Shellac Binder   (iii) Water & Preservatives 3 07-Camel Wat....

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....ks are used, are being used for transforming ideas into symbols, characters, letters or words on paper or other surfaces and since they are considered to be used in 'writing instruments' or pens; the words used "Writing or Drawing" inks are synonymous. Therefore the use of word 'or' between Writing Ink and Drawing Ink in description of Heading 32.15 should be read in that manner. The learned Advocate for the respondent also made submissions on the same lines by stressing the classification an end use as in the instruments to write on any surface should be the factor relevant determine the inks to be writing inks. (c)      We have considered the submissions of the respondent. The unbridled use of the same would....

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....material in water, usually with the addition of gum and other products (e.g., preservatives). These include inks based on iron salts, ink based on logwood extracts or on synthetic organic colours. Indian ink, used mainly for drawing, consists usually for carbon black in suspension in water (with the addition of gum Arabic, shellac, etc.), or in certain animal glues. (C)     Other inks in this heading include : (1)      Copying and hectographic inks (ordinary inks thickened with glycerol, sugar etc.) (2)      Inks for ball point pens. (3)      Inks for duplicating machines or for impregnating ink-pads or typewriter ribbons. (4) ....

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....t only 'Writing Ink' as mentioned at (A) in notes of HSN would get classified 3215.10 of CETA 1985 and all 'other inks' viz. Printing Ink and speciality inks as mentioned in Heading (A) (C) of notes would fall under Heading 3215.90. 3. We find no reasons and approve the ground taken by revenue that the understanding of the word 'Writing Ink' has to be restricted and the common parlance understanding of the same has to be considered, while applying to classification under 3215.10. Therefore, when we find that the law is well settled, that HSN notes, have more than persuasive value especially when the headings are full aligned with Central Excise Tariff, we have no hesitation to consider that the sub-classification of ink under 32.15 ....