Classification of Products & Services by M/s. Rapid Electrodes Pvt. Ltd. The Authority classified the products and services provided by M/s. Rapid Electrodes Pvt. Ltd. as follows: Lightning Arrester under Tariff Heading 8535, ...
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Classification of Products & Services by M/s. Rapid Electrodes Pvt. Ltd.
The Authority classified the products and services provided by M/s. Rapid Electrodes Pvt. Ltd. as follows: Lightning Arrester under Tariff Heading 8535, Earthing Pipe under Tariff Heading 8538, Solid Rod Earthing under Tariff Heading 7215, Back Fill Compound under Tariff Heading 3824, and Service of Installation of Earthing System under Service Accounting Code 9954.
Issues: Classification of products manufactured and services provided by M/s. Rapid Electrodes Pvt. Ltd.
Analysis: 1. Lightning Arrester: The applicant described the manufacturing process involving solid iron rods and iron strips, inspection, machining, electroplating, and packaging. The Authority observed that Tariff Heading 8535 specifically covers electrical apparatus for switching or protecting electrical circuits, including lightning arresters. Therefore, the product 'Lightning Arrester' is appropriately classified under Tariff Heading 8535.
2. Earthing Pipe: The applicant detailed the manufacturing process of earthing pipes, involving hollow iron pipes, iron strips, welding, filling with a mixture, electroplating, and packaging. The Authority noted that parts suitable for use with apparatus under headings 8535, 8536, or 8537 are classified under Tariff Heading 8538. As the earthing pipe is processed solely for lightning arrester systems, it falls under Tariff Heading 8538.
3. Solid Rod Earthing: The applicant explained the manufacturing process of solid rod earthing involving solid iron rods, machining, threading, and electroplating. The Authority determined that Tariff Heading 7215 covers 'Other bars and rods of iron or non-alloy steel,' which includes solid rod earthing. Since there was no evidence to suggest its sole use for lightning arrester systems, it is classified under Tariff Heading 7215.
4. Back Fill Compound: The applicant described the preparation process involving mixing bentonite powder, wood charcoal powder, and graphite powder. The Authority found that Tariff Heading 3824 covers prepared binders and chemical products, which includes the backfill compound. Additionally, as per Note 1 of Chapter 25, products obtained by mixing, like the backfill compound, do not fall under Tariff Heading 2508. Therefore, the backfill compound is appropriately classified under Tariff Heading 3824.
5. Service of Installation of Earthing System: The applicant provides installation services for earthing systems, which fall under Service Accounting Code 995461 for electrical installation services. The Authority confirmed that the service of installation of the earthing system provided by the applicant is correctly classified under Service Accounting Code 995461.
In conclusion, the Authority ruled that the products and services supplied by M/s. Rapid Electrodes Pvt. Ltd. are classified as follows: - Lightning Arrester: Tariff Heading 8535 - Earthing Pipe: Tariff Heading 8538 - Solid Rod Earthing: Tariff Heading 7215 - Back Fill Compound: Tariff Heading 3824 - Service of Installation of Earthing System: Service Accounting Code 9954.
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