Classification of Steel Tubular Poles, commercially known as 'Transmission Poles 'after 1-3-1988 - Whether under sub-heading No. 7306.90 or 7326.90 or under 7308.90 - Clarification regarding

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..... or 7326.90 or under 7308.90 - Clarification regarding Circular No. 28/90 Dated 20-7-1990 [From F. No. 139/23/90-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Classification of Steel Tubular Poles, commercially known as 'Transmission Poles 'after 1-3-1988 - Whether under sub-heading .....

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..... d does not have uniform cross section along the whole length. 3. The issue has been discussed in the North Zone Tariff-cum-General Conference held at Manali on 7th and 8th June, 1990. The conference examined the classification of Steel Tubular Poles/Transmission Poles against sub-heading Nos. 7306.90, 7326.90 and 7308.90. It clearly ruled out the classification of the subject goods under sub-hea .....

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..... uctures (Transmission/telephone line system), they would be squarely covered under Heading No. 7308. 4. In view of the foregoing, the Conference recommended that Steel Tubular Poles (Commercially known as Transmission Poles) will be rightly classifiable under sub-heading No. 7308.90 of the Central Excise Tariff Act, 1985. 5. The Board agrees with the above recommendation of the Conference and .....

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