Manufacture by conversion of pipes into tubular steel poles leads to classification as other iron or steel articles.

Processing pipes and tubes into tubular steel poles was held to amount to manufacture because the goods emerged with a distinct name, character and use, and the original identity as pipes or tubes was lost. The resulting poles were not classifiable under Heading 73.06, which covers tubes, pipes and hollow profiles, because that heading ceased to apply after the transformation. They were instead classifiable under Heading 73.08 as other articles of iron or steel, and the departmental view was accepted.

---

---

Issues: (i) Whether converting pipes and tubes into tubular steel poles amounted to manufacture; (ii) Whether tubular steel poles were classifiable under Heading 73.06 or under Heading 73.08 of the Central Excise Tariff.

Issue (i): Whether converting pipes and tubes into tubular steel poles amounted to manufacture.

Analysis: The conversion process changed the goods into poles having a distinct name, character and use from pipes and tubes. A prior Tribunal view on similar goods recognised that such processing brought about manufacture and that the goods no longer retained their original identity as pipes or tubes.

Conclusion: The process amounted to manufacture and the contrary view was held to be incorrect, in favour of the Revenue.

Issue (ii): Whether tubular steel poles were classifiable under Heading 73.06 or under Heading 73.08 of the Central Excise Tariff.

Analysis: Heading 73.06 covers tubes, pipes and hollow profiles and its residuary sub-heading 7306.90 was found inapplicable once the goods were processed into poles. As the goods were not correctly classifiable under Heading 73.06, they fell under the entry for other articles of iron or steel.

Conclusion: The goods were classifiable under Heading 73.08, in favour of the Revenue.

Final Conclusion: The appeal succeeded and the departmental classification view was accepted on the issue decided.

Ratio Decidendi: When processing changes pipes and tubes into poles with a distinct commercial identity, the process constitutes manufacture and the resulting goods are classified as articles of iron or steel rather than under the heading for tubes, pipes and hollow profiles.

---