TaxTMI 
TaxTMI 
2019 (11) TMI 112
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....ure 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 continuous resistance against cor....
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....ng 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 powders are mixed in different ratios for using in electr....
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.... 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 charcoal powder, Graphite powder, Sodium Sulphate etc. The....
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....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 above, the following rulings are issued: (i) The classific....