2004 (2) TMI 643

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....by them or under sub-heading 3215.90 of the Tariff as confirmed by the Commissioner under the impugned order. 2. We heard Shri V. Lakshmikumaran, learned Advocate and Mrs. Krishna A. Mishra, learned Senior Departmental Representative. It was mentioned by both learned Advocate and learned Senior Departmental Representative that the issue of classification of marker pen have been the subject-matter of various decisions of this Tribunal wherein it has been held that marker inks which are special kind of inks would fall under sub-heading No. 3215.90 of the Central Excise Tariff Act. The decisions are : (1)     CCE, New Delhi v. Technik Industries - 2000 (120) E.L.T. 123 (2)     CCE, Mumbai-I....

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....sion based on HSN Explanatory Notes may not be applicable for the purpose of classifying a particular product under a specific sub-heading in the Central Excise Tariff Act. 5. We have considered submissions of both the sides. Heading 32.15 of the Customs Tariff reads as under : "Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.   -- Printing Ink : 3215.11 -- Black 3215.19 -- Other 3215.90 -- Other" Heading 32.15 of the Central Excise Tariff reads as under : "32.15   Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. 3215.10 -- Writing Ink Nil 3215.90 -- Other 16%" Th....

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....uspension in a solution of gum, e.g. gold, silver or bronze inks). (6)     Prepared synthetic or invisible inks (e.g. based on cobalt chloride). These products are generally in the form of liquids or pastes, but they are also included in this Heading when concentrated or solid (i.e. powders, tablets, sticks, etc.) to be used as inks after simple dilution or dispersion." 6. A perusal of the Heading 32.15 reveals that sub-heading in HSN and under Central Excise Tariff are different. As per Explanatory Notes of HSN, there are three categories of inks, namely, printing inks, ordinary writing or drawing inks, and other inks. In HSN, the first sub-heading is printing ink (3215.10) and second sub-heading is "other....