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of <h1>Supreme Court Confirms Steel Tubular Poles Classification Under Sub-heading 7306.90, Overturns 1990 Circular; Update Assessments Now.</h1> The circular addresses the classification of steel tubular poles, commercially known as transmission poles, following a Supreme Court decision. The Court upheld that these poles should be classified under sub-heading 7306.90, as they are not significantly different from pipes and tubes used for transmitting fluids. This decision affirms the CEGAT ruling in the case of a steel products company and concludes the Department's appeal. Consequently, the Board rescinds its previous circular from 1990, aligning with the Supreme Court's interpretation. Trade and field formations are instructed to update pending assessments accordingly.
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