https://www.taxtmi.com/caselaws?id=369079 Ramming Mass used for lining induction furnaces was classified as a refractory material under HSN 3816 because its essential composition and use showed it to be a preparation designed to withstand high temperatures, and GST applied at 18%. Crushed quartz powder obtained from quartz stones was treated as a separate product under HSN 2806, with the lower GST rate of 5% applying to that heading. The classification turned on the essential character and composition of each product, with furnace-lining material falling within the refractory heading and quartz powder remaining independently classifiable. en-us Sat, 01 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369079 Ramming Mass used for lining induction furnaces was classified as a refractory material under HSN 3816 because its essential composition and use showed it to be a preparation designed to withstand high temperatures, and GST applied at 18%. Crushed quartz powder obtained from quartz stones was treated as a separate product under HSN 2806, with the lower GST rate of 5% applying to that heading. The classification turned on the essential character and composition of each product, with furnace-lining material falling within the refractory heading and quartz powder remaining independently classifiable. Case-Laws GST Sat, 01 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369079