Graphite powder/flakes - Classification of - Central Excise - IV-16-195-T.U./86/36017-18A

Graphite powder/flakes - Classification of C. No. IV-16-195-T.U./86/36017-18A Dated 24-10-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Copy COLLECTORATE OF CENTRAL EXCISE AND CUSTOMS BHUBANESWAR ORISSA Subject : Graphite powder flakes - Classification of The manufacturing process of graphite powder and flakes is reproduced below : - "Graphiie Ore", a mined product it subjected to primary, Secondary and tertiary grinding and then fed to the Ball Mills where the substance is growed with water with the aid of powder. Thereafter the material is transferred to the Jet Mill for further treatment where graphite rises to the Surface in floating condition and waste and mud remian at the bottom. Graphite thus recovered by decantation process is again fed to the Ball Mill and the washed graphite is recovered from the tank. There are number of treatments in the Ball Mill for better purity. After Sun-drying of this material, the flakes and powders are obtained by screening and Slaving process." Natural black minerals namely, Graphite etc. is exempted under Notification No. 23/55, dated 29-4-1955 as amended. But, the graphite flakes/powders rcovered from the graphite or in the manufacturing process referred to above does not come under the purview of this Notification. It is considered that "Graphite flakes/powder" is classifiable under sub-heading 2505.00 as mineral substance not elsewhere specified. This matter was placed before the 21st Tariff-Cum-General Conference held at Bhubaneswar on 12-9-1986 but could not be discussed. The classification of graphite flakes/powders as stated above, if upheld may kindly be confirmed, or otherwise, the correct classification may kindly be intimated early for initiating necessary action at this end.