Supreme Court · 2008 INSC 1010 · Decided 3 September 2008
Camlin Limited v. COMMNR. of Central Excise, Mumbai
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1010 · [2008] 12 S.C.R. 1223
- Case number
- CIVIL APPEAL No. 4507/2002
- Decided
- 3 September 2008
- Bench
- ASHOK BHAN, V.S. SIRPURKAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Excise Tariff-Act, 1985 - Chapter Sub-Heading 3215.10 or 3215.90 - Marker inks, Camel fount drawing ink, waterproof drawing ink, spl.drawing ink black, rapidugraph ink c black, designers' Indian ink black and sketching pen ink - Classification of- Held: Inks other than marker inks are classifiable under CSH 3215.10 and exigible to nil rate of duty - Marker inks are used in marker pens - Hence, classifiable under CSH 3215.10 and exempt from D ~ paymenr of excise duty - Tribunal erred ,in relying upon HSN for classifying marker inks under CSH 3215. 90 - Entries under HSN and
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)