https://www.taxtmi.com/caselaws?id=361877 Lightning arrester was classified under Heading 8535 because the tariff entry specifically covers lightning arresters as electrical apparatus for protecting circuits. Earthing pipe was classified under Heading 8538 as a part specially processed for sole or principal use with apparatus of Heading 8535. Solid rod earthing was classified under Heading 7215 as machined iron rods not shown to be solely or principally suited to the lightning arrester system. Back fill compound was classified under Heading 3824 as a mixed chemical preparation. Installation of the earthing system was classified under SAC 9954 as electrical installation service, and the ruling confirmed these classifications in favour of the applicant. en-us Tue, 20 Mar 2018 00:00:00 +0530 Sat, 01 Mar 2025 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361877 Lightning arrester was classified under Heading 8535 because the tariff entry specifically covers lightning arresters as electrical apparatus for protecting circuits. Earthing pipe was classified under Heading 8538 as a part specially processed for sole or principal use with apparatus of Heading 8535. Solid rod earthing was classified under Heading 7215 as machined iron rods not shown to be solely or principally suited to the lightning arrester system. Back fill compound was classified under Heading 3824 as a mixed chemical preparation. Installation of the earthing system was classified under SAC 9954 as electrical installation service, and the ruling confirmed these classifications in favour of the applicant. Case-Laws GST Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361877