Classification of carbon electrode paste and blocks as preparations based on carbon under tariff heading 38.01 is confirmed. Carbon electrode paste and blocks produced from anthracite/calcined petroleum coke with binder pitch differ from baked electrodes in conductivity, resistivity, mechanical strength, volatiles and thermal behaviour; these distinctions lead to their classification as 'preparations based on graphite or other carbon in the form of paste, block, plates or other semi-manufactures' and therefore as classifiable under heading 38.01 of the Central Excise Tariff.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of carbon electrode paste and blocks as preparations based on carbon under tariff heading 38.01 is confirmed.
Carbon electrode paste and blocks produced from anthracite/calcined petroleum coke with binder pitch differ from baked electrodes in conductivity, resistivity, mechanical strength, volatiles and thermal behaviour; these distinctions lead to their classification as "preparations based on graphite or other carbon in the form of paste, block, plates or other semi-manufactures" and therefore as classifiable under heading 38.01 of the Central Excise Tariff.
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