- (1.) THESE three sets of appeals arise from a common judgment and order dated 30th April, 2002 passed by the Customs, Excise and Gold (Control) Appellate tribunal, Western Zonal Bench at Mumbai (for short "the Tribunal" ).
(2.) THE first set of appeals being C. A. Nos. 4507-4508 of 2002 has been filed by M/s. Camlin Limited (hereinafter referred to as "the Assessee"), whereas the remaining two sets of appeals being c. A. Nos. 1692-1693 of 2003 and C. A. No. 978 of 2005 have been filed by the Revenue. The issues in these appeals are regarding the classification of the "writing inks" being manufactured and captively consumed by the assessee and consequent demand of duty thereon. The inks with their constituents are:- JUDGEMENT_1357_TLPRE0_2008Html1.htm The finding of the Tribunal qua items mentioned at serial nos. 2 to 9 in the above chart is that they are "writing inks" and, therefore, exigible to nil rate of duty. With regard to the item at serial no. 1, i. e. , "marker ink", the Tribunal has held that the same are not "writing inks" and, therefore, would be covered by Chapter sub-heading 3215. 90 and, consequently, exigible to 16% of excise duty. Chapter heading 32. 15 reads as under:-"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%"
(3.) INITIALLY, the department had approved the classification list submitted by the assessee. According to the assessee, as the classification of the inks manufactured by the assessee had been approved by the revenue, it neither collected any duty from its customers nor claimed any Modvat. Subsequently, the revenue challenged the said approved classification list. The assessee manufactures various kinds of marker pens and sketch pen sets. As per the CBEC trade Notice reported in (39) ELT-T6, it has been clarified that "marker pens", Hi-liter pens, up-liners were "all" different categories of pens. According to the assessee, since various types of inks mentioned aforesaid are used in one or other types of pens which are instruments for writing such inks are to be considered as "writing inks".;