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TMI Blog2018 (6) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 volts”. Thus, the product ‘Lightning Arrester’ is specifically covered under Tariff Heading 8535. Earthing Pipe - whether classified under Chapter Heading 8535 or otherwise? - Held that:- The product ‘Earthing Pipe’ is specifically processed to make usable solely and principally for lightning arrester system and it is placed below ground level and connected with the Lightning Arrester system - the ‘parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537’ are covered under Tariff Heading 8538. Accordingly, the product ‘Earthing Pipe’ merit classification under Tariff Heading 8538. Solid Rod Earthing - whether classified under Chapter Heading 8535 or otherwise? - Held that:- The ‘Solid Rod Earth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assifiable under Tariff Heading 8535. The product ‘Earthing Pipe’ is classifiable under Tariff Heading 8538. The product ‘Solid Rod Earthing’ is classifiable under Tariff Heading 7215 and is correctly classifiable under Tariff Heading 7215. The product ‘Back Fill Compound’ is classifiable under Tariff Heading 3824. The service of installation of Earthing System is classifiable under Service Accounting Code 9954. - ADVANCE RULING NO. GUJ/GAAR/R/2018/6 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2017-18/AR/13) - - - Dated:- 20-3-2018 - R. B. Mankodi Member And G. C. Jain Member For the Applicant : Shri Rajesh Brahmkshatriya, CTP RULING The applicant, M/s. Docsun Power Pvt. Ltd., has submitted that the Company is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate, Surat. 5.1 In respect of the product Lightning Arrester , it has been submitted by the applicant that the inputs for this product are Solid Iron Rods and Iron Strip, which are inspected for any damages, cut to sizes and machined on lathe machine for proper dimensions. The base of Lightning Arrester is fabricated and made so that the rod with other fitment fits with it. After inspection, the apparatus is sent for Electroplating of either Zinc or Copper as per vendor requirements. The coating thickness is measured with thickness meter and after inspection, the apparatus is cleaned and packed for dispatch. 5.2 We observe that the Tariff Heading 8535 covers the products Electrical apparatus for switching or protecting electrical c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make usable solely and principally for lightning arrester system and it is placed below ground level and connected with the Lightning Arrester system. We observe that parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537 are covered under Tariff Heading 8538. Accordingly, the product Earthing Pipe merit classification under Tariff Heading 8538. 7.1 It has been submitted that inputs for manufacturing product Solid Rod Earthing is Solid Iron Rod, which is inspected for any damages and cut into different sizes as per vendor requirements. Thereafter, in one end, the terminal is made by machining on milling machine and lathe machine, then connection hole is drilled for connection. The other en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included . Accordingly, the product Back Fill Compound merit classification under Tariff Heading 3824. 8.3 It is further observed that Tariff Heading 2508 covers Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not clacined; mullite; chamotte or dinas earths. Bentonite (Crore or other including processed and ground) is covered under Tariff Heading 2508. However, as per Note 1 of Chapter 25, the headings of this Chapter do not cover products that have been obtained by mixing. As the product Back Fill Compound is obtained by mixing Bentonite Powder, Wood Charcoal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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