Tariff classification of steel tubular poles turns on essential character as tubes and pipes, not structural use.

Steel tubular poles that retain the essential character of hollow tubes and pipes are classifiable under Tariff Sub-heading 7306.90, not under Tariff Sub-heading 7308.90 for structures or parts of structures. Welding, swaging and joining during manufacture, or incidental loading capacity and specification-based production, do not by themselves convert tubular goods into structurals. Classification must follow the specific description applicable to the goods, and an entry for structures cannot be used where the goods are not shown to be prepared for use as structures. The earlier Supreme Court reasoning on iron and steel poles was followed.

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Issues: Whether steel tubular poles were classifiable under Tariff Sub-heading 7306.90 as tubes and pipes of iron or steel, or under Tariff Sub-heading 7308.90 as structures or parts of structures prepared for use in structures.

Analysis: The goods were found to retain their character as hollow tubes and pipes notwithstanding the welding, swaging and joining process used in manufacture. Heading 73.08 covers structures, parts of structures, and tubes and the like prepared for use in structures, but there was no evidence that the tubular poles were shown to be prepared for use in structures. The incidental loading capacity and manufacture to specification did not make them structurals. The proper approach was that goods should not be taken to the residuary or more general entry when they fit the specific description of tubes and pipes. The principle that change in tariff arrangement does not alter the nature of the goods was applied, and the earlier Supreme Court reasoning on iron and steel poles was followed.

Conclusion: Steel tubular poles were not classifiable under Tariff Sub-heading 7308.90 and were rightly classifiable under Tariff Sub-heading 7306.90. The assessee succeeded and the revenue's contrary classification failed.

Ratio Decidendi: Where tubular poles retain the essential character of tubes and pipes and are not shown to be prepared for use as structures or parts of structures, they fall under the specific tube-and-pipe entry rather than the structural-heading entry.

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