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Case Law Details

Case Name : In re M/s. Rapid Electrodes Pvt. Ltd. (AAR Gujarat)
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In re M/s. Rapid Electrodes Pvt. Ltd. (AAR Gujarat)

(i) The product ‘Lightning Arrester’ is classifiable under Tariff Heading 8535.

(ii) The product ‘Earthing Pipe’ is classifiable under Tariff Heading 8538.

(iii) The product ‘Solid Rod Earthing’ is classifiable under Tariff Heading 7215.

(iv) The product ‘Back Fill Compound’ is classifiable under Tariff Heading 3824.

(v) The service of installation of Earthing System is classifiable under Service Accounting Code 9954.

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