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2018 (6) TMI 703 - AAR - GSTClassification of goods - Lightning Arrester - Earthing Pipe - Solid Rod Earthing - Back Fill Compound - service of installation of Earthing System. Lightning Arrester - whether classified under Chapter Heading 8535 or otherwise? - Held that:- The Tariff Heading 8535 covers the products ‘Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts”. Thus, the product ‘Lightning Arrester’ is specifically covered under Tariff Heading 8535. Earthing Pipe - whether classified under Chapter Heading 8535 or otherwise? - Held that:- The product ‘Earthing Pipe’ is specifically processed to make usable solely and principally for lightning arrester system and it is placed below ground level and connected with the Lightning Arrester system - the ‘parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537’ are covered under Tariff Heading 8538. Accordingly, the product ‘Earthing Pipe’ merit classification under Tariff Heading 8538. Solid Rod Earthing - whether classified under Chapter Heading 8535 or otherwise? - Held that:- The ‘Solid Rod Earthing’ are solid iron rods of required size, which are machined at both ends for easy fitting. Tariff Heading 7215 covers ‘Other bars and rods of iron or non-alloy steel’ which covers the product ‘Solid Rod Earthing’. Had the product ‘Solid Rod Earthing’ been such as usable solely and principally for lighting arrester system, it would have been classifiable under Tariff heading 8538, however nothing is available on record to suggest so - product do not merit classification under Tariff Heading 8538. Back Fill Compound - whether classified under Chapter Heading 3824 or otherwise? - Held that:- The product ‘Back Fill Compound’ is prepared by mixing Bentonite Powder, Wood Charcoal Powder and Graphite Powder. Tariff Heading 3824 covers ‘Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included’. Accordingly, the product ‘Back Fill Compound’ merit classification under Tariff Heading 3824. Service of installation of Earthing System - Held that:- ‘Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services’ fall under Service Accounting Code 995461. Accordingly, the Service Accounting Code 995461 covers the service of installation of ‘Earthing System’ provided by the applicant. Ruling:- The product ‘Lightning Arrester’ is classifiable under Tariff Heading 8535. The product ‘Earthing Pipe’ is classifiable under Tariff Heading 8538. The product ‘Solid Rod Earthing’ is classifiable under Tariff Heading 7215 and is correctly classifiable under Tariff Heading 7215. The product ‘Back Fill Compound’ is classifiable under Tariff Heading 3824. The service of installation of Earthing System is classifiable under Service Accounting Code 9954.
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