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.

---

---

---