Camlin Ltd vs Commnr. Of Central Excise, Mumbai

The Supreme Court addressed the classification of various inks manufactured by M/s. Camlin Limited under Chapter Heading 32.15 of the Central Excise Tariff Act. The Court upheld the Tribunal's finding that items classified as 'writing inks' are subject to a nil rate of duty under Section 3215.10, while 'marker ink' is classified under Section 3215.90 and is exigible to 16% excise duty. The Court emphasized that the classification must align with the approved list by the revenue, which was initially accepted by the assessee, leading to the conclusion that the revenue's challenge was unwarranted.