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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: (i) Whether Ramming Mass used in lining induction furnaces is classifiable as a refractory material under HSN 3816 and liable to GST at 18%.
(ii) Whether crushed quartz powder obtained from quartz stones is classifiable under HSN 2806 and liable to GST at 5%.
Issue (i): Whether Ramming Mass used in lining induction furnaces is classifiable as a refractory material under HSN 3816 and liable to GST at 18%.
Analysis: Ramming Mass was found to be manufactured by mixing quartz granules of various sizes with a small proportion of boric acid, which functions as a binding material. The product is used as a refractory material for lining induction furnaces to withstand high temperatures. On these facts, the product answered the description of refractory material covered by HSN 3816.
Conclusion: Ramming Mass is classifiable under HSN 3816 and attracts GST at 18%.
Issue (ii): Whether crushed quartz powder obtained from quartz stones is classifiable under HSN 2806 and liable to GST at 5%.
Analysis: Quartz powder obtained by crushing quartz stones was treated as a distinct product from Ramming Mass. The ruling accepted the classification of such crushed quartz powder under HSN 2806 and applied the lower rate prescribed for that heading.
Conclusion: Crushed quartz powder obtained from quartz stones is classifiable under HSN 2806 and attracts GST at 5%.
Final Conclusion: The ruling settles the classification and tax rate for both products in the applicant's favour, confirming the higher rate for Ramming Mass and the concessional rate for crushed quartz powder.
Ratio Decidendi: Classification depends on the essential character and composition of the product, and a preparation used as furnace lining with a binding material falls under the refractory heading, while crushed quartz powder is classifiable separately under the quartz heading.
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