Case LawAdvance Ruling No. KER/63/2019
Excel Earthings ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- October 12, 2019
- Type:
- Advance Ruling
- Members:
- Krishnan, Thyagarajababu
Subject
Bentonite Powder used for electrical earthing is classifiable under HSN 3824 99 17
Classification
Summary
What is the classification of “Bentonite Powder” while using for electrical earthing (8kg and 6kg packet) and its effective tax rate? Bentonite Powder used for electrical earthing is commercially known as ‘Back Fill Compound’…
Judgement
M/s. Excel Earthings, 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…