Excel Earthings ., In re

Date: October 12, 2019

Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Krishnan, Thyagarajababu
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Subject Matter

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’…

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…

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