F. No. 118/32/86-CX.3 Dated 5-1-1987

Central Excise - Chapter 25 - Classification of graphite powder/flakes - Clarification - Regarding.- A reference is invited to letter C.No. IV-16-195-T.U./86/36017-18A, dated the 24th October, 1986 and to say that the matter has been examined by the Board at length.

2. The Board is of the view that graphite powder and flakes, as described in your above referred letter, would be appropriately classifiable under sub-heading No. 2505.00 of the Schedule to the Central Excise Tariff Act, 1985.