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. The Court upheld the Tribunal's finding that items classified as 'writing inks' are exempt from duty under Section 3215.10, while 'marker inks' fall under Section 3215.90 and are subject to a 16% duty. The Court affirmed the Tribunal's decision, emphasizing the legislative intent behind the classification amendments.