2000 (9) TMI 129

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....he brief issue involved in this appeal is as to whether inks manufactured by the respondents and used in writing instruments like market pens, fountain pens, drawing pens, sketch pens, rapidograph pens, croquill lettering pens are classifiable as writing ink under Heading No. 3215.10 or should be considered as other than writing ink under Heading 3215.90 as contended by the Revenue. The matter was....

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....b-divided into 3215.10 for writing inks at nil rate and 3215.90 for other inks at 18 per cent. The heading covers printing inks, writing or drawing ink, other inks in whatever concentrations of forms. The scope of writing ink from the head notes under HSN is found to cover and include drawing inks; copying and hectographic inks, ball point pens, duplicating machines, typewriter ribbons, marking in....