Declared goods classification for bent steel tubes depends on the goods supplied, not the buyer's end use.

Bent steel tubes supplied by the assessee retained their character as declared goods, because classification depends on the goods as supplied and not on the buyer's end use or specification. The earlier Madras High Court ruling that tubes and pipes include bent tubes governed the issue, and the Tribunal could not depart from that final decision. On that basis, the State could not reclassify the goods as non-declared goods or levy tax at a higher rate by changing their description, consistent with the limitation in Article 286(3).

---

---

Issues: Whether bent steel tubes sold by the assessee to the buyer retained the character of declared goods and could be assessed at a higher rate of tax as non-declared goods.

Analysis: The issue was governed by the earlier decision of the same Court, which held that tubes and pipes include bent tubes and that the buyer's use of the goods as part of a chassis or exhaust pipe does not change their basic character. The character of the goods is determined by what is supplied, not by the end use or the buyer's specification. The constitutional limitation under Article 286(3) prevents the State from levying tax on declared goods beyond the permissible rate by changing their description. Since the earlier ruling had attained finality, the Tribunal's contrary view could not be sustained.

Conclusion: Bent steel tubes supplied by the assessee were declared goods and could not be taxed as non-declared goods.

---