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TMI Blog2018 (6) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... The materials required for manufacturing of 'Earthing Products' consists of Mild Steel (MS) and Stainless Steel (SS), in solid rods and pipes of various sizes. The applicant is also carrying on business in Back Fill Compound (BFC). The applicant manufactures Earthing Pipe, Earthing Rods, Lightning Arrester and Back Fill Compound. The applicant also provides installation work for Earthing and Lightning Arresters fitting and renovation. 2. The applicant has raised the question of determination of classification of the products manufactured and service provided by them. 3. The Central Goods and Services Tax & Central Excise Commissionerate, Surat has opined that Earthing Pipe, Earthing Rods and Lightning Arresters may be classified under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 'Lightning Arrester' is specifically covered under Tariff Heading 8535. 6.1 In respect of 'Earthing Pipe', it has been submitted by the applicant that to manufacture this product, they purchase hollow Iron Pipes and Iron Strips, which are cut to size as per vendor requirements and then a piece of Iron Strip is placed inside the pipe. The Iron Strip is first cut to size a longer in length than pipe and holes are drilled for connection. After the strip is placed inside the pipe, one end of it is sealed by electric welding. This welding is again machined on lathe machine to clear any burrs. Then the pipe with strip is filled with a mixture of bentonite, wood charcoal and graphite powder. After filling, the other end is also sealed by electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process and submissions of the applicant that the 'Solid Rod Earthing' are solid iron rods of required size, which are machined at both ends for easy fitting. Tariff Heading 7215 covers 'Other bars and rods of iron or non-alloy steel' which covers the product 'Solid Rod Earthing'. Had the product 'Solid Rod Earthing' been such as usable solely and principally for lighting arrester system, it would have been classifiable under Tariff heading 8538, however nothing is available on record to suggest so. 8.1 In case of product 'Back Fill Compound', it is submitted by the applicant that they purchase different items like, Bentonite Powder, Wood Charcoal Powder and Graphite Powder which are mixed in Ribbon Blender machine in different ratios as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercury'. The applicant has not submitted anything indicating how the product 'Back Fill Compound' can be termed as 'Alkali or alkaline earth-metals or rare-earth metals etc. or mercury, to be covered under Tariff Heading 2805. Therefore, the said product would not fall under Tariff Heading 2805. 9. The applicant also provides service of installation of Earthing System. 'Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services' fall under Service Accounting Code 995461. Accordingly, the Service Accounting Code 995461 covers the service of installation of 'Earthing System' provided by the applicant. 10. In view of the foregoing, we rule as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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