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<h1>CEGAT Rules Tubular Steel Poles under Heading 73.08</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue, determining that Tubular Steel Poles should be classified under Heading No. 73.08 ... Manufacture The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue regarding the classification of Tubular Steel Poles. The Tribunal found that the process of manufacturing the poles involved in processing pipes and tubes, thus constituting a manufacturing process. The appropriate classification for the poles was under Heading No. 73.08, not sub-heading No. 7306.90. The Tribunal allowed the appeal of the Revenue.
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