Central Excise - Classification of "Filter Rods" used in Fibre Pen, Sketch Pen etc. - Clarification regarding

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..... Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of "Filter Rods" used in Fibre Pen, Sketch Pen etc. - Clarification regarding A doubt has been raised as to the classification of "filter rods" used in Fibre pens. Sketch pens, Microtip pens, etc. whether under heading No. 56.01 as articles of wadding or under heading No. 96.08 as parts of the pen. 2. The proce .....

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..... The matter has been examined in the Board. From the manufacturing process it could be seen that filter rods are manufactured with the only intention for use in the pens to perform the function of carrying-medium for the ink. The use of such filter rods is only for fibre pens, sketch pens etc. i.e. for pens only and deserve classification as part of the pen as par HSN Heading 96.08 which covers ide .....

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