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2008 (9) TMI 1 - SUPREME COURT
“Writing inks” manufactured & captively consumed in mfg. of marker pens which are exempt from excise duty – assessee plea that inks used in one or other types of pens are to be considered as writing inks & hence classifiable under CSH 3215.10, is acceptable - Tribunal erred in relying upon the HSN for the purpose of marker inks in classifying them u/h 3215.90 – but Tribunal’s order is confirmed in respect of inks other than marker inks