With liquid ink (for rolling ball-pen)
Liquid-ink refills for rolling ball-point pens
HSN 9608 60 10 (liquid-ink refills for rolling ball-point pens) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other articles within Chapter 96 — complete writing instruments rather than refill components — may be subject to separate tariff treatment, and classification accuracy between a finished pen and its refill is the principal importer risk.
The refill-specific tariff line under HSN 9608 60 10 is distinct from complete rolling ball-point pens and from other pen parts; customs examination that re-characterises a consignment as a finished writing instrument or as a generic pen part triggers reclassification and retrospective duty. Verify that commercial documentation — catalogue descriptions, product codes, and technical specifications — consistently identifies the goods as ink-reservoir refill assemblies, ball point included, to avoid detention pending re-assessment.