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OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO. 327 /2001
Sub:
Classification of “Printing Ink Medium” under sub-heading
No.3215.00 or 3208.90 or
Sub-heading No.3909.59 - regarding.
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Government of India, Ministry of Finance, Department of Revenue, New Delhi, Circular No.590/27/2001-CX. vide F.No.93/2/2001-CX.3 dated 15.10.2001, is reproduced below for the guidance of the staff concerned.
C11/117/2001-AP (PORT) (S. SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMISSIONER OF CUSTOMS (APPG)
DATE: 03.12.2001
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CIRCULAR NO.590/27/2001-CX.
F.NO.93/2/2001-CX.3 DATED
15.10.2001
A doubt has arisen regarding classification of “reducing mediums” for printing inks. The Department had classified the mediums as printing ink under sub- heading 3215.00. The view of the Audit is that it should have been classified as synthetic resin under sub-heading 3208.90.
2. The matter has been examined in the Board. The CEGAT in their judgement dated 2.2.1996 reported in 1996(83) ELT 451 in the case of M/s. Rainbow Ink and Varnish Mfg. Company Ltd. held that the printing ink medium is different from printing ink and have classified the printing ink medium under sub-heading 3909.59 as a variety of phenolic resin and not under heading 3208.90 as contented by Audit. Printing inks as illustrated under Note “A” of HSN Notes 32.15 are obtained by mixing a firmly divided pigment with a vehicle. The vehicle consists of either natural resins or synthetic polymers, dispersed in oils or dissolved in solvents and contains a small quantity of additives to impart desired functional properties. It, therefore, indicates a clear distinction between a vehicle which acts as a medium for ink and printing ink as such.
3. CEGAT’S judgement in the case of M/s. Rainbow Ink and Varnish Mfg. Co. classifying “Printing Ink Medium” under sub-heading 3909.59 has been accepted by the Department. Accordingly, it is clarified that the product would be appropriately classifiable under sub-heading 3909.59 of Central Excise Tariff.
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