Classification of Carbon Electrode Blocks/Paste - Central Excise - 5/89

Classification of Carbon Electrode Blocks/Paste Circular No. 5/89 Dated 8-2-1989 [From F. No. 156/25/88-CX.4 ] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Carbon Electrode Blocks/Paste A doubt has been expressed as to whether carbon electrode paste in lump or block form would be classified as and "electrode" under sub-heading 8545. The product made by grinding of anthracite coal/calcined petroleum coke/metallurgical coke and mixing of binder pitch and heating to 17000°C, in paste form known as soderberg paste of lining mix, is properly classified under sub-heading 3801. But when it is in block form the question raises whether in view of page 1405 HSN they would be considered as carbon electrodes. 2. This issue was discussed in the East Zone Tariff Conference held in October, 1987 and it was viewed that carbon electrode paste is removed as paste from the factory of manufacture and hence cannot be classified as carbon electrode under heading 85.45 of CET. 3. The issue has been examined further. It is reported that the carbon electrode paste on cooling down to room temperature becomes solid and takes the shape of the mould. They are placed in casings and heated to high temperatures when they become pasty again and at 900°C pitch volatile escapes and it becomes hard and compact mass having shape of the contains and is a conductor of electricity. Electrode paste is reportedly different from an electrode in the following particulars. Carbon Electrode Paste manufactured Electrode (a) Carbon Electrode Paste softens on heating and loses its original shape. (a) Neither softens nor loses its shape on heating. Remains Stable at high temperature (b) Very poor conductor of electricity. (b) Excellent conductor of electricity. (c) High resistivity (c) Low resistivity. (d) Cannot stand thermal shock (d) Can stand thermal shock (e) Has poor mechanical strength (e) Has high mechanical strength (f) Higher percentage of volatiles (f) Practically no volatiles (g) It is not baked. (g) It is baked The heading 3801 of CET which corresponds to heading 3801 of HSN covers 'Preparations based on graphite or other carbon in the form of paste, block, plates or other semi-manufactures'. The carbon electrodes in paste/block form would get covered by the heading 38.01. Accordingly the Board is of the view that the carbon electrodes in paste or block form are correctly classifiable under heading 38.01 of the Central Excise Tariff Act. 4. This may please be brought to the notice of all field formations and trade interests may also be suitably advised.