Additional duty in this heading:

(a) Pens, ball point pens and refills for ball point pens of value not exceeding Rs. 200 per piece - Nil

(b) Parts of pens, Parts (excluding refills) of ball point pens; Parts of refills of ball point pens - Nil

(c) Parts of pencils including clutch pencils used in the manufacture of such pencils including clutch pencils - Nil

(d) Pencils - Nil

(e) Others - 16%