2019 (11) TMI 112

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....things, is engaged in the manufacture and supply of high quality electrical earthing products. Earthing compound is one of the product which increase the earth's conductivity by enhancing its moisture absorption property and by enriching the charge carrying ions. Earthing Compound is a mineral composition having good conductivity, good moisture absorption and retaining capacity for long period and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th resistance for any metal electrodes and grounding grid systems, for reactivation of soil in new earthing network. The matter was examined in detail. The earthing compound is generally known as earthing back fill material. The Bentonite compound used for electrical earthing usually consists of mixture of Bentonite powder, Wood charcoal powder, Graphite powder, Sodium Sulphate etc. These powde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; clamotte or dinas earths and as such is used as a binding agent in the manufacture of iron ore in the steel Industry. It is also used for piling; whereas the Bentonite used as filling compound for electrical earthing usually consist of mixture of Bentonite powder, Wood char....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vance Ruling has in Ruling No.GUJ/GAAR/R2018/6 dated 20.03.2018 = 2018 (6) TMI 704 - AUTHORITY FOR ADVANCE RULING, GUJARAT, ruled that 'Back Fill Compound' is classifiable under Tariff Heading 3824. It is stated that Back Fill Compound is obtained by mixing Bentonite powder, Wood charcoal powder, Graphite powder and would not fall under Tariff Heading 2508. In view of the observations stated ab....