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2009 (10) TMI 131 - BOMBAY HIGH COURTWhether fibre tip pens exported by the petitioner fall under Chapter Heading 96 of the Drawback Schedule entitling the petitioner to claim a duty drawback. - drawback claims rejected on the ground that the goods exported were not writing instruments, but were parts of a plotter or a plotter used as a marking system - Fibre tip pens are of different colours and the plotter machine uses the fibre tip pens attached to it for drawing graphs and designs in different colours and colour combinations – Words “fibre tip pens” take colour from preceding or subsequent words and all items in that entry denote writing instruments whose object is to write or draw lines whether by hand or by machine - Entry 96.03 under Chapter Heading 96 not restricted to such goods used by hand - We do not find any justification for applying the test of use by hand for determining whether the petitioner’s product is “fibre tip pens”. In our opinion, the respondents applied the test which is unsustainable in law for holding that the petitioner’s product was not “fibre tip pens”. – held that impugned goods are entitled to drawback - the rule of ejusdem generis ordinarily apply to an interpretation of a statute or a rule and not to entry in Drawback Schedule - Here, we are interpreting only an entry appearing in the Schedule of Duty Drawback. We are of course conscious of the fact that the general rule that where several words (particularly signifying same genus) are used in a sentence or an entry, the words would take colour from each other.
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