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TMI BlogClassification of Steel Tubular Poles, commercially Known as Transmission Poles - Clarification regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... CX.4 dated 20.7.90 based recommendation of Tariff Conference, issued from F.No. 139/23/90-CX.4 dated 20.7.90 regarding classification of Steel Tubular Poles and to say that the matter has been re-examined on dismissal of Department's appeal by the Supreme Court filed against CEGAT decision in the case M/s Quality Steel Products Pvt. Ltd. [1993 (65) ELT 513 (T). The Hon'ble Supreme Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electric energy, a function not very very different in nature from that of other ordinary pipes and tubes. That apart, even tubes and pipes are not always necessarily used for such purpose. They can be used as flag masts or for purposes of scaffolding or other purposes which do not serve as a medium for the transmission of the fluid. This is not therefore a sound objection. In regard to the second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be also correct to characterise them as different commercial commodity. Some of them are called poles, an expression which means a long slender piece of metal or wood commonly tapering and more or less rounded. Electric poles, being hollow one, are not much different from piles and tubes. The statement that they are commercially distinct commodities is merely based on their being called 'pole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly classifiable under heading 73.06. As a result Board's Circular no. 28/90, dated 20.7.90 stands rescinded. Pending assessments may be decided accordingly. 4. The Trade and field formations may please be informed accordingly. 5. Receipt of the Circular may please be acknowledged. 6. Hindi version follows. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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