| Date: |
15-10-2001
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| Notification No: |
Central Excise Circular No 590/2001
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of “Printing Ink Medium” under sub-heading No. 3215.00 or 3208.90 or Sub-heading No. 3909.59
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Regarding classification of �Printing Ink Medium� under
sub-heading No. 3215.00 or 3208.90 or Sub-heading No. 3909.59
Circular
No. 590 dated 15th October 2001
I
am directed to say that a doubt has been raised 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 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 solvent 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.
4.
Trade and field formations may be suitably informed.
5.
Receipt of this Circular may be acknowledged.
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