OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

CHENNAI - II COMMISSIONERATE, NANDANAM, CHENNAI-35.

 

 

TRADE NOTICE No. 70/2001                                                                                                                                                                                                    Dated : 19.11.2001

 

 

 

         Sub: C.Ex.- Classification of “Printing Ink Medium” under Sub-Heading

                     No. 3215.00 or 3208.90 or Sub-Heading No. 3909.59  – Reg.   

<><><>

 

 

         A copy of Govt. of India, Ministry of Finance, Department of Revenue, Circular  No. 590/27/2001-CX issued in F.No. 93/2/2001-CX.3 dated 19.11.2001 is communicated herewith for  information and necessary action.

 

         The contents of this Trade Notice may please be brought to the notice of all the constituent members of your association in general and manufacturers in particular.

 

(Issued from file C.No. IV/16/145/2001 Tech)

 

 

 

                                                                      (G.V. KRISHNA RAO)

                                                                                                                                  JOINT COMMISSIONER (TECH)

 

 

F.No. 93/2/2001-CX.3

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

To,

All Chief Commissioners of Central Excise and Customs,

All ,Commissioners of Central Excise,

All Commissioners of Central Excise and Customs, All Commissioners of Customs,

All Commissioners of Central Excise (Appeals), All Commissioners of Central Excise (Judicial), All Commissioners of Customs (Judicial)

Subject: Classification of "Printing Ink Medium" under sub-heading No. 3215.00 or 3208.90 or Sub-heading No. 3909.59- regarding.

Sir/Madam,

I am directed to say that 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 judgment 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 contended 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 judgment 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 c1arified that the product would be appropriately classifiable under sub-heading 3909.59 of Central Excise Tariff.

4. Trade and field formations may be suitably informed.

5. Receipt of this Circular may be acknowledged.

                                                                                                                                                                                                                                                    Yours faithfully,

                                                                                                                                                                                                                                                                                                                                                                                             

                                                                                                                  .Sd/-

                                                                                                                                                                                                     (MALLIKA MAHAJAN)

OFFICER ON SPECIAL DUTY (CX.3)