2003 (6) TMI 47

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....he Ball Point Pen Ink falls under Heading 3215.90 attracting Countervailing Duty @ 16%. Accordingly, a Demand-cum-Show Cause Notice raising a demand of duty of Rs. 2,49,076.00 (Rupees two lakh forty-nine thousand and seventy-six), was issued to them, which stood decided by the authorities below against the appellants. 2. We have heard Shri B.N. Chattopadhyay, learned Consultant for the appellants and Shri T.K. Kar, learned SDR for the Revenue. For better appreciation of the dispute, we reproduce the relevant tariff heading :- "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%" The appellants' contention is tha....

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....ainly 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)       Marking inks (e.g., based on silver nitrate). (5)       Metallic inks (finely divided metals or alloys in suspension in a....

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....' in H.S.N. Explanatory Notes is also classifiable under 'Other Inks'. This fact was taken note of by the Tribunal in the case of Commissioner of Central Excise, Madras v. G.M. Pens (International) Ltd. reported in 2001 (133) E.L.T. 720 (Tri. - Chennai). It was observed in Para 5(b) of the Order that for the purpose of CVD, the product has to be classified under Central Excise Tariff Act, 1985. The C.E.T.A. classifies all inks between a heading for 'Writing Inks' and 'Other-Inks'. The C.E.T.A., 1985 is not fully aligned with the H.S.N. and as such, H.S.N. Notes may not be relevant and binding. There is no doubt that ball point inks are used for the purposes of writing. The Tribunal in the case of Commissioner of Central Excise, New Delhi v.....