IMPEX INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THE issue involved in all these three appeals is the classification of Lumocolor Overhead Projection Pens made by the importers.

(2.) THE lower authorities classified the goods under import under Customs Tariff Heading 9608.20 as writing pens instead of Customs Tariff Heading 9017.20 as drawing pens as claimed by the appellants. The appellant explained that similar pens were being assessed as drawing pens since 1982 by Madras Customs as well as Bangalore Customs and they were released as drawing pens under 9608.20 as late as December, 1997. The imports in the present case were in November, 1997.

(3.) THE entities in question are pens with a fibre tip filled with a special kind of ink, which is non -permanent ink and they are used preparing the slides etc. for projecting graphical displays/ by writing on film; they can be used to write on glass, plastic, ceramic or metal as per the catalogue of the manufacturers.