Supreme Court of India
Camlin Limited v. Commnr. of Central Excise, Mumbai
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We are of the opinion that the marker inks would fall under CSH G 3215.10 as the same are used in marker pens which are exempt from the payment of excise duty.
Judgment, page 12
From the 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 writing inks - Thus, 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 ~ paymenr of excise duty - Tribunal erred ,in relying upon HSN for classifying marker inks under CSH 3215. 90 - Entries under
Where later benches applied it
- 2018 Commissioner of Central Excise v. Madhan Agro Industries (i) Pvt. Ltd.
- 2015 Commissioner of Central Excise, Vapi v. Mis. Global Health Care Products Partnership Firm & Ors.
Of those, 2 referred to
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