Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Carbon Electrode Paste Classified Under Central Excise Tariff Heading 3801, Not 8545, Clarifies Circular.</h1> The circular addresses the classification of carbon electrode paste and blocks under the Central Excise Tariff. It clarifies that carbon electrode paste, made from anthracite coal, calcined petroleum coke, or metallurgical coke mixed with binder pitch, is classified under sub-heading 3801, not as electrodes under heading 8545. The paste, which becomes solid at room temperature, differs from electrodes in conductivity, resistivity, and mechanical properties. The Board concludes that carbon electrode paste or blocks fall under heading 38.01, covering preparations based on graphite or other carbon in semi-manufactured forms. Field formations and trade interests are advised accordingly.
TaxTMI 
TaxTMI 
