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Heading 2704 : Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

Coke is the solid residue obtained from the distillation (or carbonisation or gasification) of coal, lignite or peat in the absence of air. It is obtained in coke ovens from various qualities of bituminous coals.
Semi‑coke results from the distillation of coal or lignite at low temperature.
Coke and semi‑coke of this heading may be pulverised or agglomerated.
Retort carbon (gas carbon) is a hard, black, brittle form of carbon which gives a metallic ring when struck. It is obtained as a by‑product in gas works or coke ovens where it is deposited on the walls of the ovens or retorts. The carbon usually consists of irregular lumps of which one face is either flat or slightly curved according to the shape of the retort.
In some countries, retort carbon is called "artificial graphite", but this name is more correctly applied to artificially produced graphite of heading 38.01.
The heading excludes :

(a) Pitch coke and petroleum coke (headings 27.08 and 27.13, respectively).

(b) Articles of retort carbon of a kind used for electrical purposes (heading 85.45).

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