Classification of Goods — The issue involved in this case is regarding classification of “Technical Varnish” and “Medium” being used in printing industry. the “Medium”/ “Technical varnish” is independent product and is being sold to the printing industries. In the production of printing ink, varnish can refer to either a combination of oils, resins, waxes, solvents and other materials used as an ink vehicle. The use of varnish tends to increase the gloss of a printed ink. ‘Technical Varnish’/ ‘Medium’ are liquid used in printing ink. HSN code of the product “Technical Varnish”/ “Medium” is 3208. — Flint Group India Private Limited, In Re… [2019] 16 TAXLOK.COM 229 (AAR-Gujarat)