1999 (6) TMI 164 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue regarding the classification of Tubular Steel Poles. The Tribunal found that the process of manufacturing the poles involved in processing pipes and tubes, thus constituting a manufacturing process. The appropriate classification for the poles was under Heading No. 73.08, not sub-heading No. 7306.90. The Tribunal allowed the appeal of the Revenue.